Malta's Commissioner for Revenue has published a memo to give a brief overview of subsidiary legislation (legal notices) issued under the Income Tax Acts between January and April 2024. --- Overview of Recently Published Legal Notices Deduction (Income from Employment) (Amendment) Rules, 2024 As from basis year 2024, income below the threshold of €11,620 will not be taxable through the deduction available under this LN. This currently affects persons taxable at the single rates or parent rates who are on a minimum wage level of income. Pensions (Tax Exemption) (Amendment) Rules, 2024 For basis year 2024, the pension exemption threshold...