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Malta Budget Report 2003
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Taxation on farmers producing
fruit & vegetables

Aim: Reduction & simplification of the tax system for farms producing fruit and vegetables.

Measure:

Up to 40% of the sale value of the product is deductible as expenses without need of documentary evidence: wages, seeds, pesticides, fuel, depreciation on machinery & ancillary costs.

Farmers whose expenses are below this amount do not have to produce documents & papers to the Department except those related to their sales.

Farmers with costs exceeding the above, can calculate their profits on their actual costs as long as they can support them with receipts and other documents.

Back to Budget 2003 Index

 

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