Can I Claim Computers and IT Equipment as a Business Expense in Malta?
Yes. Computers and electronic equipment qualify for a wear and tear allowance over 4 years, which is 25% a year, straight-line.
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What Malta Tax and Customs Administration (MTCA) says
Computers and electronic equipment receive wear and tear allowances over 4 years, which is 25% a year, straight-line under S.L. 123.01. The expense must pass the wholly and exclusively test in article 14 of the Income Tax Act. Confirm asset-specific treatment with MTCA or a licensed practitioner.
When you can claim
- Laptops and desktop computers for staff
- Servers and networking equipment
- Phones and tablets used for work
- 25% a year over 4 years
When you cannot claim
- Devices for private use
- Items with no invoice
- Items used only partly for business without an apportionment
- Equipment already claimed elsewhere
Good to know
Pro tip: Record each asset with date and cost. The allowance is calculated per asset over the statutory period.
Related expenses
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