The Tax Treatment of Income From Part-Time Work

The Tax Treatment of Income From Part-Time Work

Who can qualify – Those in full-time employment, pensioners and students, and are registered with Jobsplus as part-time employed or self-employed, and in the case of the latter keeps appropriate records and are registered for VAT purposes, if required.

Tax rate – From the basis year 01 January 2022, the tax rate for both part-time employed and part-time self-employed is 10%.

Thresholds – Part-Time Rules apply only on the first EUR 10,000 in the case of income from employment and EUR 12,000 in the case of income from self-employment.

Declarations – Income earned in excess of the part-time work thresholds must be declared in the tax return with other income.

Submission – is available online using an individual’s e-ID and submitting the TA22 form for self-employed individuals and TA23 form for employed individuals where the FSS deductions have not been made.

Deadline – 30 April

Find out the latest update regarding tax on part-time income

UPDATE – Borg Galea & Associates would like to inform our clients that the Office of the Commissioner for Revenue issued a manual on the application of the tax on income from part-time work to serve as guidance to taxpayers. The manual can be found here. For more information, kindly contact us at: +356 2703 7012 or send an email to

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