ln_2026_52
MT
MT
Tax Rebate (Pensioners) (Amendment) Rules, 2026
4 Articles / Provisions · Malta
Statutory Text (4 Articles)
Malta Government Gazette — Legal Notice 2026 52 · Gazzetta tal-Gvern ta’ Malta Nru. 21,595 – 03.03.2026 — Tax Rebate (Pensioners) (Amendment) Rules, 2026
L.N. 52 of 2026
INCOME TAX ACT
(CAP. 123)
Tax Rebate (Pensioners) (Amendment) Rules, 2026
IN EXERCISE of the powers conferred by articles 14(2) and 96
of the Income Tax Act, the Minister responsible for finance has made
the following rules:-
Malta Government Gazette — Legal Notice 2026 52 · Gazzetta tal-Gvern ta’ Malta Nru. 21,595 – 03.03.2026 — Tax Rebate (Pensioners) (Amendment) Rules, 2026
The title of these rules is the Tax Rebate (Pensioners)
(Amendment) Rules, 2026 and these rules shall be read and construed
as one with the Tax Rebate (Pensioners) Rules, hereinafter referred to
as the "principal rules".
Malta Government Gazette — Legal Notice 2026 52 · Gazzetta tal-Gvern ta’ Malta Nru. 21,595 – 03.03.2026 — Tax Rebate (Pensioners) (Amendment) Rules, 2026
Reg. 2 Adds a new rule to the principal rules. — Tax Rebate (Pensioners) (Amendment) Rules, 2026
Open official source
Immediately after rule 4 of the principal rules there shall be
added the following new rule
Malta Government Gazette — Legal Notice 2026 52 · Gazzetta tal-Gvern ta’ Malta Nru. 21,595 – 03.03.2026 — Tax Rebate (Pensioners) (Amendment) Rules, 2026
These rules shall cease to apply with respect
"Cessation of
applicability.
to income earned after the 31st December 2025.".
€0.09