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INCOME TAX EXEMPTION ORDER

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Laws of Malta — Subsidiary Legislation 123.21 — INCOME TAX EXEMPTION ORDER

INCOME TAX EXEMPTION ORDER

SUBSIDIARY LEGISLATION 123.21

INCOME TAX EXEMPTION ORDER

2nd April, 2002

LEGAL NOTICE 78 of 2002, as amended by Legal Notices 181 of 2015,

120 of 2022 and 19 of 2024.

Laws of Malta — Subsidiary Legislation 123.21 — INCOME TAX EXEMPTION ORDER

The title of this Order is Income Tax Exemption Order.

Laws of Malta — Subsidiary Legislation 123.21 — INCOME TAX EXEMPTION ORDER

(Article 2)

Allowances or Benefit

Relevant provision under

the Social Security Act

Sickness Benefit

Article 18

Disability

Assistances

and

Article 27

Assistance for the Visually Impaired

Benefits in respect of Injury at Work

Articles 28 and 29

Social Assistance

Article 30

Unemployment Benefit

Article 30

Special Unemployment Benefit

Article 30

Widow’s Pension and Survivor’s

Article 31

Pension

Age Pension

Article 66

Orphan’s Allowance

Article 69

Marriage Grant

Article 70

Maternity Benefit

Article 71

Children’s Allowance

Article 76

Foster Care Allowance

Article 76A

Disabled Child Allowance

Article 77

Laws of Malta — Subsidiary Legislation 123.21 — INCOME TAX EXEMPTION ORDER

The allowances and benefits, as listed in the Schedule to this

Order, and any other non-contributory allowances and benefits,

payable under the Social Security Act, are exempt from the payment

of income tax.

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