Malta Income Tax

> Use this skill whenever asked about Malta income tax for self-employed individuals. Trigger on phrases like \"how much tax do I pay\", \"income tax return\", \"self-assessment\", \"allowable deductions\", \"capital allowances\", \"provisional tax\", \"TA22 regime\", \"TA24\", \"chargeable income\", \"tax credits\", \"self-employed tax Malta\", or any question about filing or computing income tax for a self-employed or part-time self-employed client. Also trigger when preparing or reviewing the annual income tax return or a TA22, computing deductible expenses, or advising on provisional tax instalments. NOTE: TA24 is the 15% final tax form for RENTAL income (ITA Art. 31D) — if the user means rental income, see Section 5.11; the self-employed annual filing is the personal Income Tax Return. This skill covers tax rates (single/married/parent), the return working-paper structure, allowable deductions, capital allowances, provisional tax, the TA22 part-time regime, penalties, and interaction with VAT and SSC.

mkdir -p ~/.claude/skills/malta-income-tax
curl -L https://claudskills.com/skills/malta-income-tax/SKILL.md \
  -o ~/.claude/skills/malta-income-tax/SKILL.md

@misc{malta-income-tax-2026,
  author    = {openaccountants},
  title     = {Malta Income Tax [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/malta-income-tax/}
}