{"id":11816,"date":"2026-03-19T11:59:55","date_gmt":"2026-03-19T10:59:55","guid":{"rendered":"https:\/\/expatax.mt\/?p=11816"},"modified":"2026-03-19T12:00:00","modified_gmt":"2026-03-19T11:00:00","slug":"limpot-sur-les-revenus-locatifs-a-malte-comprendre-le-regime-15","status":"publish","type":"post","link":"https:\/\/expatax.mt\/fr\/rental-income-tax-in-malta-understanding-the-15-regime\/","title":{"rendered":"L'imp\u00f4t sur les revenus locatifs \u00e0 Malte : Comprendre le r\u00e9gime 15%"},"content":{"rendered":"<p><strong>Imp\u00f4t sur les revenus locatifs<\/strong> La location de biens immobiliers \u00e0 Malte est soumise \u00e0 des r\u00e8gles sp\u00e9cifiques que les propri\u00e9taires doivent respecter scrupuleusement. Qu'ils louent des biens r\u00e9sidentiels ou commerciaux, les r\u00e9sidents et les non-r\u00e9sidents peuvent b\u00e9n\u00e9ficier d'un r\u00e9gime fiscal final 15%, sous r\u00e9serve que certaines conditions soient remplies.<\/p>\n\n\n\n<p>Il est essentiel de comprendre le fonctionnement de ce r\u00e9gime, y compris les exigences en mati\u00e8re de d\u00e9claration et les d\u00e9gr\u00e8vements fiscaux potentiels pour les baux \u00e0 long terme enregistr\u00e9s, afin de garantir la conformit\u00e9 et de g\u00e9rer l'exposition globale \u00e0 l'imp\u00f4t.<\/p>\n\n\n\n<h2 id=\"the-15-final-tax-on-rental-income\" class=\"wp-block-heading\"><strong>L'imp\u00f4t final 15% sur les revenus locatifs<\/strong><\/h2>\n\n\n\n<p>Les locations \u00e0 long terme, g\u00e9n\u00e9ralement des baux r\u00e9sidentiels de plus de six mois, sont consid\u00e9r\u00e9es comme des <strong>revenus des investissements<\/strong> et tombent sous le coup de la <strong><a href=\"https:\/\/legislation.mt\/eli\/cap\/123\/eng\/pdf\" data-type=\"link\" data-id=\"https:\/\/legislation.mt\/eli\/cap\/123\/eng\/pdf\" rel=\"nofollow noopener\" target=\"_blank\">Article 4, paragraphe 1, point e), de la loi relative \u00e0 l'imp\u00f4t sur le revenu (ITA)<\/a><\/strong>. Cette classification est importante, car elle d\u00e9termine la mani\u00e8re dont les revenus locatifs sont d\u00e9clar\u00e9s et impos\u00e9s \u00e0 Malte.<\/p>\n\n\n\n<p>Les revenus provenant de la location \u00e0 long terme de biens immobiliers situ\u00e9s \u00e0 Malte, qu'ils soient r\u00e9sidentiels ou commerciaux, sont g\u00e9n\u00e9ralement soumis \u00e0 une retenue \u00e0 la source finale de 15%.<\/p>\n\n\n\n<p>Cet imp\u00f4t s'applique aux revenus locatifs bruts, ce qui signifie qu'aucune d\u00e9duction des d\u00e9penses n'est autoris\u00e9e. Il s'applique donc aux r\u00e9sidents et aux non-r\u00e9sidents, aux personnes physiques et aux soci\u00e9t\u00e9s. En outre, l'imp\u00f4t est consid\u00e9r\u00e9 comme d\u00e9finitif, ce qui signifie qu'aucun autre imp\u00f4t n'est d\u00fb sur ces revenus lorsqu'ils sont correctement d\u00e9clar\u00e9s.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><\/ul>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-bordered\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center\">Ce r\u00e9gime est largement utilis\u00e9 en raison de sa simplicit\u00e9 et de son taux d'imposition relativement faible.<\/p>\n<\/div><\/div>\n\n\n\n<h2 id=\"ta24-filing-and-payment-deadline\" class=\"wp-block-heading\"><strong>Date limite de d\u00e9p\u00f4t et de paiement du TA24<\/strong><\/h2>\n\n\n\n<p>La taxe 15% est d\u00e9clar\u00e9e et pay\u00e9e au moyen du formulaire TA24, qui doit \u00eatre soumis annuellement.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Date limite : 30 avril de l'ann\u00e9e suivant l'ann\u00e9e de revenus<\/li>\n\n\n\n<li>Exemple : Les revenus locatifs per\u00e7us en 2025 doivent \u00eatre d\u00e9clar\u00e9s au plus tard le 30 avril 2026.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center\"><strong>Le fait de ne pas soumettre le TA24 dans les d\u00e9lais impartis peut entra\u00eener des int\u00e9r\u00eats et des p\u00e9nalit\u00e9s.<\/strong><\/p>\n\n\n\n<h2 id=\"housing-authority-registration-and-tax-rebates\" class=\"wp-block-heading\"><strong>Enregistrement aupr\u00e8s de l'office du logement et remboursements d'imp\u00f4ts<\/strong><\/h2>\n\n\n\n<p>L'incitation pour les baux r\u00e9sidentiels \u00e0 long terme enregistr\u00e9s aupr\u00e8s de l'autorit\u00e9 du logement est un \u00e9l\u00e9ment cl\u00e9 introduit en 2020. Pour b\u00e9n\u00e9ficier d'un abattement fiscal, les conditions suivantes doivent \u00eatre remplies.<\/p>\n\n\n\n<p><strong>Le bail doit \u00eatre :<br><\/strong><\/p>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-bordered\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ul class=\"wp-block-list is-style-cnvs-list-styled-positive\">\n<li>R\u00e9sidentiel<\/li>\n\n\n\n<li>Enregistr\u00e9 aupr\u00e8s de l'Autorit\u00e9 du logement<\/li>\n\n\n\n<li>Pour une dur\u00e9e de 2 ans ou plus<\/li>\n\n\n\n<li>L'imp\u00f4t doit \u00eatre pay\u00e9 sous le r\u00e9gime 15% TA24<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<ul class=\"wp-block-list\"><\/ul>\n\n\n\n<h2 id=\"available-tax-rebates\" class=\"wp-block-heading\"><strong>Remboursements d'imp\u00f4ts disponibles<\/strong><\/h2>\n\n\n\n<p>Le remboursement d\u00e9pend de la dur\u00e9e du bail et du nombre de chambres \u00e0 coucher :<\/p>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-bordered\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Dur\u00e9e du bail<\/strong><\/td><td><strong>1 lit<\/strong><\/td><td><strong>2 Lit<\/strong><\/td><td><strong>3+ Bed<\/strong><\/td><\/tr><tr><td>2-3 ans<\/td><td>\u20ac200<\/td><td>\u20ac300<\/td><td>\u20ac400<\/td><\/tr><tr><td>3+ ans<\/td><td>\u20ac300<\/td><td>\u20ac400<\/td><td>\u20ac500<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div>\n\n\n\n<p>Le remboursement est demand\u00e9 au moyen du formulaire TA24 et est plafonn\u00e9 \u00e0 15% du revenu locatif. Cela permet de r\u00e9duire la charge fiscale globale et d'encourager la stabilit\u00e9 des loyers \u00e0 long terme.<\/p>\n\n\n\n<h2 id=\"alternative-tax-treatment-35-standard-tax\" class=\"wp-block-heading\"><strong>Traitement fiscal alternatif : 35% Imp\u00f4t normal<\/strong><\/h2>\n\n\n\n<p>Le r\u00e9gime fiscal final 15% est facultatif et non obligatoire. Si un propri\u00e9taire n'opte pas pour ce traitement, les revenus locatifs doivent \u00eatre d\u00e9clar\u00e9s dans la d\u00e9claration annuelle d'imp\u00f4t sur le revenu et seront soumis aux taux d'imposition normaux. Pour les particuliers, cela signifie des taux d'imposition progressifs, tandis que les entreprises sont g\u00e9n\u00e9ralement impos\u00e9es au taux de 35%. Cette m\u00e9thode permet de d\u00e9duire certaines d\u00e9penses telles que les int\u00e9r\u00eats d'emprunt et les frais d'entretien. <\/p>\n\n\n\n<p>Toutefois, en fonction du niveau de revenu et des d\u00e9ductions disponibles, l'obligation fiscale globale peut \u00eatre sensiblement plus \u00e9lev\u00e9e que le r\u00e9gime fiscal final 15%.<\/p>\n\n\n\n<h2 id=\"consequences-of-non-compliance\" class=\"wp-block-heading\">Cons\u00e9quences de la non-conformit\u00e9<\/h2>\n\n\n\n<p>Le fait de ne pas d\u00e9clarer correctement les revenus locatifs ou de ne pas respecter les obligations fiscales applicables peut avoir des cons\u00e9quences financi\u00e8res importantes. Les propri\u00e9taires peuvent perdre la possibilit\u00e9 de b\u00e9n\u00e9ficier du r\u00e9gime fiscal final de 15%, les revenus \u00e9tant alors soumis \u00e0 des taux d'imposition standard plus \u00e9lev\u00e9s pouvant aller jusqu'\u00e0 35%. En outre, les d\u00e9clarations tardives ou incorrectes peuvent donner lieu \u00e0 des int\u00e9r\u00eats et \u00e0 des p\u00e9nalit\u00e9s administratives. Il est donc essentiel de veiller \u00e0 ce que le formulaire TA24 soit soumis \u00e0 temps et que les revenus locatifs soient correctement d\u00e9clar\u00e9s afin d'\u00e9viter tout risque inutile et de rester en conformit\u00e9 avec la r\u00e9glementation fiscale maltaise.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-expatax-malta wp-block-embed-expatax-malta\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"DjEVK77tyT\"><a href=\"https:\/\/expatax.mt\/fr\/maltas-a-mis-a-jour-la-loi-sur-les-loyers-en-imposant-une-amende-de-120-euros-en-cas-dinscription-tardive\/\">Mise \u00e0 jour de la loi maltaise sur les loyers : 120 euros d'amende en cas d'enregistrement tardif du bail<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"\u201cLa nouvelle loi maltaise sur la location : 120 euros d&#039;amende pour enregistrement tardif d&#039;un bail\u201d - Expatax Malta\" src=\"https:\/\/expatax.mt\/maltas-updated-rental-law-e120-fine-for-late-registration\/embed\/#?secret=oQOrbNhMmh#?secret=DjEVK77tyT\" data-secret=\"DjEVK77tyT\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 id=\"final-thoughts\" class=\"wp-block-heading\">R\u00e9flexions finales<\/h2>\n\n\n\n<p>Le cadre de l'imp\u00f4t sur les revenus locatifs de Malte offre une certaine flexibilit\u00e9, mais exige un respect scrupuleux des r\u00e8gles. Le r\u00e9gime fiscal final 15% reste l'option la plus simple pour de nombreux propri\u00e9taires, en particulier lorsqu'il est combin\u00e9 avec les rabais disponibles pour les baux enregistr\u00e9s \u00e0 long terme. Chaque cas doit \u00eatre \u00e9valu\u00e9 individuellement afin de garantir le traitement fiscal le plus efficace.<\/p>\n\n\n\n<p>Avec le renforcement de la surveillance r\u00e9glementaire et des exigences en mati\u00e8re de d\u00e9claration, les propri\u00e9taires ne peuvent plus se permettre de consid\u00e9rer les revenus locatifs comme une question passive. Il est essentiel de se tenir inform\u00e9, de structurer correctement les baux et de respecter les obligations de d\u00e9claration dans les d\u00e9lais impartis pour \u00e9viter les co\u00fbts inutiles et garantir la tranquillit\u00e9 d'esprit.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-orange-color has-alpha-channel-opacity has-orange-background-color has-background is-style-wide\"\/>\n\n\n\n<h2 id=\"disclaimer\" class=\"wp-block-heading is-style-cs-heading-sidebar\">Clause de non-responsabilit\u00e9<\/h2>\n\n\n\n<p>Expatax Malta est l\u00e0 pour vous aider. Nous travaillons en \u00e9troite collaboration avec des fiscalistes certifi\u00e9s pour nous assurer que vos revenus locatifs sont structur\u00e9s correctement, enti\u00e8rement conformes et optimis\u00e9s d'un point de vue fiscal.<\/p>\n\n\n\n<div class=\"wp-block-group alignfull has-orange-background-color has-text-color has-background\" style=\"color:#000000\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center has-small-font-size\" style=\"line-height:.9\"><strong>CONTACTEZ-NOUS<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"schedule-a-visit\" style=\"font-size:38px;line-height:1.15\"><span id=\"schedule-a-consultation\"><strong>Programmer un <\/strong>Consultation<\/span><\/h2>\n\n\n\n<div class=\"wp-block-buttons is-horizontal is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-499968f5 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button\" href=\"https:\/\/expatax.mt\/fr\/formulaire-de-contact\/\" style=\"border-radius:50px;color:#ffffff;background-color:#000000\">Contactez nous<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n\n\n<p>Restez inform\u00e9 en nous suivant sur les m\u00e9dias sociaux, o\u00f9 nous partageons r\u00e9guli\u00e8rement des id\u00e9es, des mises \u00e0 jour et des conseils.<\/p>\n\n\n\n<ul class=\"wp-block-social-links aligncenter is-layout-flex wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-facebook  wp-block-social-link\"><a href=\"https:\/\/www.facebook.com\/expatax.mt\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" 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lectures<\/h2>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-expatax-malta wp-block-embed-expatax-malta\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"NPb1yF3OwM\"><a href=\"https:\/\/expatax.mt\/fr\/louer-a-malte-et-a-gozo-tout-ce-quil-faut-savoir\/\">Louer \u00e0 Malte (et \u00e0 Gozo) - Tout ce qu'il faut savoir<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"\u201cLouer \u00e0 Malte (et \u00e0 Gozo) - Tout ce qu&#039;il faut savoir\u201d - Expatax Malta\" src=\"https:\/\/expatax.mt\/renting-in-malta-and-gozo-all-you-need-to-know\/embed\/#?secret=FARi0mbgC0#?secret=NPb1yF3OwM\" data-secret=\"NPb1yF3OwM\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-expatax-malta wp-block-embed-expatax-malta\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"ucJIF9cEKz\"><a href=\"https:\/\/expatax.mt\/fr\/location-a-court-terme-ou-location-a-long-terme-a-malte-ou-est-largent\/\">Location \u00e0 court terme ou \u00e0 long terme \u00e0 Malte : O\u00f9 est l'argent intelligent ?<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"\u201cLocation \u00e0 court terme ou \u00e0 long terme \u00e0 Malte : O\u00f9 est l&#039;argent intelligent ?\u201d - Expatax Malte\" src=\"https:\/\/expatax.mt\/short-term-vs-long-term-rentals-in-malta-wheres-the-smart-money\/embed\/#?secret=9eSPNySEDN#?secret=ucJIF9cEKz\" data-secret=\"ucJIF9cEKz\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-expatax-malta wp-block-embed-expatax-malta\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"mAw0kveEFw\"><a href=\"https:\/\/expatax.mt\/fr\/droits-de-succession-a-malte-ce-quil-faut-savoir\/\">L'imp\u00f4t sur les successions \u00e0 Malte : Ce qu'il faut savoir<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&quot;L&#039;imp\u00f4t sur les successions \u00e0 Malte : Ce qu&#039;il faut savoir&quot; - Expatax Malta\" src=\"https:\/\/expatax.mt\/inheritance-tax-in-malta-what-you-should-know\/embed\/#?secret=KJ4m7oC1sC#?secret=mAw0kveEFw\" data-secret=\"mAw0kveEFw\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>","protected":false},"excerpt":{"rendered":"L'imp\u00f4t sur les revenus locatifs des biens immobiliers \u00e0 Malte est soumis \u00e0 des r\u00e8gles sp\u00e9cifiques que les propri\u00e9taires doivent...","protected":false},"author":6,"featured_media":11821,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"csco_singular_sidebar":"","csco_page_header_type":"","csco_appearance_masonry":"","csco_page_load_nextpost":"","csco_post_video_location":[],"csco_post_video_location_hash":"","csco_post_video_url":"","csco_post_video_bg_start_time":0,"csco_post_video_bg_end_time":0,"footnotes":""},"categories":[5],"tags":[],"class_list":{"0":"post-11816","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-taxes","8":"cs-entry","9":"cs-video-wrap"},"_links":{"self":[{"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/posts\/11816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/comments?post=11816"}],"version-history":[{"count":4,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/posts\/11816\/revisions"}],"predecessor-version":[{"id":11823,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/posts\/11816\/revisions\/11823"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/media\/11821"}],"wp:attachment":[{"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/media?parent=11816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/categories?post=11816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expatax.mt\/fr\/wp-json\/wp\/v2\/tags?post=11816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}