In line with legal amendment Cap.123 Article 56 26(A) of Income Tax Act [artists] can benefit from a reduced tax rate of 7.5%. This fiscal incentive is being implemented so as to mitigate economic uncertainties for artistic activities, which are more likely to take place within atypical working conditions.

https://artscouncilmalta.gov.mt/news/benefit-from-a-reduced-tax-rate-as-a-creative-practitioner