How to Register as Self-Employed in Malta (2026)

Going self-employed in Malta is refreshingly quick compared with many countries, but there are a few registrations you must get right before you send your first invoice. This 2026 guide walks through every step, from social security to Jobsplus, VAT and tax, so you start out fully compliant and can focus on the work.

Step 1: Your social security number

To pay contributions you need a social security number, what used to be called a national insurance number. Here is the part that trips people up: since 2016, if you are a Maltese citizen or a resident who holds a Maltese identity card, your ID card number is your social security number. There is no separate number to apply for, and that same ID number also serves as your tax number.

You only need to apply for a social security number if you do not have a Maltese ID card. Foreign nationals whose residence-card number ends in "A" are issued one automatically; other EU and non-EU nationals can apply online or at a Servizz.gov hub, free of charge and usually within a few working days. Helpfully, when you submit the Jobsplus engagement form in the next step, the Department of Social Security is notified and, where you are eligible, the number is generated automatically.

Step 2: Register your self-employment with Jobsplus

Jobsplus is Malta's national employment agency, and every self-employed person must register their activity with it. You can do this by logging into the Jobsplus online portal and completing the self-employment section, or by filling in the engagement form and submitting it. This is what formally records you as self-occupied. If you ever take on employees you will also need a PE (employer) number from the tax authority, but as a solo freelancer you do not.

Step 3: Register for VAT with the Commissioner for Revenue

Almost every self-employed person carrying out an economic activity must register for VAT with the Commissioner for Revenue, part of the Malta Tax and Customs Authority, within 30 days of starting. Which article you register under depends on your expected turnover:

• Article 11 (small undertaking): if your annual turnover stays below the EUR 35,000 threshold, you can register as exempt. You do not charge VAT and you file a simple annual declaration. Since 2025 the EUR 35,000 threshold is one unified figure for all activity types, measured per calendar year (it used to be EUR 30,000 for most services).
• Article 10 (standard): once turnover exceeds EUR 35,000 you must register fully, charge VAT, reclaim input VAT and file quarterly returns. You can also choose Article 10 voluntarily if your clients are businesses.

Not sure which to pick? Our Article 10 vs Article 11 guide goes through the trade-offs in detail.

Step 4: Understand your tax and social security bill

As a self-employed person you settle your own income tax and social security; they are not deducted at source. Three things to budget for:

• Income tax on your profit, at Malta's progressive resident rates. For a single person in 2026 the first EUR 12,000 is tax-free, then 15% to EUR 16,000, 25% to EUR 60,000 and 35% above that.
• Provisional tax (PT): you pay income tax in advance in three instalments, 20% by 30 April, 30% by 31 August and 50% by 21 December, based on your last return.
• Class 2 social security: roughly 15% of your previous year's net profit, within a weekly minimum and maximum that is revised each year, paid to the tax authority in those same April, August and December windows.

You then file an annual income tax return by 30 June of the following year. For the full picture, see our freelancer's tax guide for Malta.

Step 5: Start invoicing like a registered business

From your very first job you need to issue proper invoices, with your VAT number, sequential numbering and the right VAT treatment. Doing that by hand in Word is where new freelancers slip up. invoices.mt is built for exactly this moment: it stores your business and VAT details once, numbers every invoice correctly, applies the right Malta VAT rate, and gives clients a pay-now link so you get paid faster. You can send your first compliant invoice within minutes, so create a free account when your registrations are done.

Your registration checklist

• Social security number confirmed (your Maltese ID card number, or applied for if you have no Maltese ID);
• Self-employment registered with Jobsplus;
• VAT registered with the CfR within 30 days (Article 10 or 11);
• Diary set for provisional tax and Class 2 (April, August, December);
• Annual income tax return noted for 30 June;
• Invoicing set up and ready to go.