taxes - resident or non-resident if only 2 months working in Malta?

All Malta sourced income is taxable in Malta, does not matter how long you work here for. So basically where is your employer based and where will you get your wages from?

Thank you very much for your reply.

I will be hired by a Maltese employer in Malta.
As you have already said all income product of my work in Malta will be taxable, but where I get confused is:
1- Am I in the resident tax band (http://ird.gov.mt/services/taxrates.aspx) in which the first 8500€/yearly aren't taxable?
2- or on the contrary I will be taxed as a non-resident (http://ird.gov.mt/v1/services/taxrates_nr.aspx and consequently support much higher taxes?

Thanks again

I am pretty sure you would fall under the non-resident band, unless this will be more than a one off thing. It's better if you check the double tax treaty between your country and Malta (if there is one) to make sure that at least you don't pay taxes in both countries on this same income.

Thanks a lot Myrkur.
Your answer will help me to make the right decission.

The non-resident applies to people living overseas with local Maltese income. If you are working here you are resident and so liable under the resident rates. You will have the full annual allowance, so if only working 2 months you may well not be liable to any tax

As you will be here for less than half the year, you may be able to claim back your tax, but prob not if deducted at source, but you maybe able to receive your income gross.

You are wrong...

A person is considered resident in Malta if they reside in Malta for more than 183 days, or have intention to come back if they reside less.

Unless she comes back or intends to stay longer in Malta then she is a non resident.

sorry, you are wrong - you need to understand there is residence and tax residence, and you can be one without the other. You are tax resident in a particular calendar year if here for more than 183 days of that calendar year. You are resident if you live here, and if you work in Malta you must be a resident. Thus, you can be resident, but not tax resident, and many foreigners living in Malta have exactly that status.

If the OP wants to work in Malta he has to apply for a residency certificate (the employment version). He may then have to pay tax on his income by automatic deduction, but may be able to claim it back.

And you need to read the income tax act and talk to a tax practitioner...

If the income tax rates come out the INCOME TAX ACT, and your so called "tax residency" obviously comes out of that too, then isn't it obvious that if she (it is she by the way) is NOT TAX RESIDENT then she has to pay the non resident rates?? What's so hard to understand?