Individual Savings Account Report

Obligation to File Annual Report

In terms of rule 5 of the Individual Savings Account Rules (SL 123.164), every payor of investment income arising from an individual savings account (ISA) has an obligation to file an annual report with the Commissioner for Tax and Customs by 31 January of the following year for which the return has been made.

Required Format and Submission of Annual Report

The Malta Tax and Customs Administration has produced a document that provides guidance on the details and format that should be used to submit the Individual Savings Account report to the Malta Tax and Customs Administration.

Your data is to be completed and submitted to the MTCA by not later than 31st January following the year for which the payment has been made.

Click on the following link​ to access the full report.