Can I deduct childcare costs from my taxable income in Malta?

Malta does provide specific tax relief mechanisms connected to childcare costs for working parents under provisions linked to the Income Tax Act, Chapter 123 of the Laws of Malta, reflecting a broader policy goal of supporting parents, particularly mothers, to remain in or return to the workforce, though the specific relief available, whether structured as a direct deduction, a tax credit, or through a government-subsidised free childcare scheme that may apply instead of or alongside a tax relief, and the exact conditions and thresholds involved, are worth confirming directly given how these specific family-related tax provisions can be updated periodically. It's also worth being aware that Malta has separately implemented a free childcare scheme covering registered childcare services for working parents meeting certain conditions, which for many parents may actually be more relevant and valuable than a tax deduction, meaning it's worth checking both the specific tax relief provisions and this separate scheme to understand your full range of options rather than assuming a tax deduction is your only route to support with these costs. Given how these specific family and childcare-related provisions can change and how the interaction between different available schemes and your own eligibility needs proper confirmation, it would be worth checking the current guidance directly with the Commissioner for Revenue, or consulting an accountant, to ensure you're claiming everything you're actually entitled to.