Malta has published Legal Notice 279 of 2025 in the Official Gazette, which contains the Deduction (Income from Employment) (Amendment) Rules, 2025. This includes an amendment to the Deduction (Income from Employment) Rules to increase the employment income threshold for qualifying individuals to claim the fixed deduction of EUR 12,000 when only deriving income from employment (other than income from the holding of an office of a director). The threshold is increased from EUR 12,050 to EUR 1…