Married couples have had the option to request either joint or separate tax declarations since 1 January 2018.

In a response to a parliamentary question submitted by LSAP MP Mars di Bartolomeo, Minister of Finance Pierre Gramegna provided statistics on how many couples had chosen individual taxation.

A couple can choose between a simple individual taxation, or a joint taxation with reallocation.

For the last tax year, a total of 1,420 couples requested individual taxation up to the end of February.

Couples can consult the 2017 tax reform website to ascertain which taxation would suit them best.

For the tax year 2018 (as of 31 December 2018) there were 1,454 cases where individual tax assessment was requested, namely:

• 1,089 cases of individual taxation
• 365 cases of individual taxation with a reallocation

For the tax year 2019 (as of 26th February 2019) there are 1,420 cases for individual tax assessment, as follows:

• 1,061 cases of individual taxation
• 359 cases of individual taxation with a reallocation