Malta published Legal Notice No. 1 of 2024 in the Official Gazette on 9 January 2024, which contains the Deduction (Income from Employment) (Amendment) Rules, 2024. The rules provide for an increase in the income limit for the employment income deduction from EUR 10,535 to EUR 11,620 per annum for the 2025 assessment year (2024 basis/calendar year). As per the Deduction (Income from Employment) Rules, if a person derives employment income (other than income derived from the holding of an office of a director) not exceeding the limit and does not derive any other income chargeable to tax, then such...