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 Malta - Personal Services Income

Income that residents of Malta receive for personal services as independent contractors or self-employed individuals is a subject of the treaty. Business profits are exempt from U.S. income tax unless the individual has a permanent establishment in the United States. If they have a permanent establishment in the United States, they are taxed on the profits attributable to the permanent establishment.

Income that residents of Malta receive for services performed in the United States as employees (dependent personal services) is exempt from U.S. income tax if the residents meet the following requirements.

- They are in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year.
- Their income is paid by, or on behalf of, an employer who is not a U.S. resident.
- Their income is not borne by a permanent establishment that the employer has in the United States.

The exemption does not apply to directors´┐Ż fees and similar payments received by a resident of Malta for services performed in the United States as a member of the board of directors of a company that is a resident of the United States.

Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Malta who earn more than $20,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the tax year are subject to U.S. tax.

Income received by a resident of Malta for employment aboard a ship or an aircraft operated in international traffic is exempt from U.S. income tax if the individual is a member of the regular complement of the ship or aircraft.

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