Taxpayers opting to be taxed at 15% on their rental income must pay tax on such income derived in 2019 by 30 April 2020. The taxpayer is required to submit Form TA24 to the Malta Inland Revenue together with the payment of tax. Should you require any assistance with the completion of the TA24 or with determining whether the 15% flat rate is beneficial to you, kindly contact us on taxenquiries@fenlex.com.