Registration of a Partnership for Income Tax Purposes

Persons who need to register a partnership for Income Tax purposes are required to fill in Registration of a Partnership form.

Apart from registrations, the form serves also the purpose of electing whether the partners will be taxed separately or else treated as a company. When a partnership is registered with the MTCA for income tax, the MTCA issues a Tax Number commencing with 95******* (if opting to be taxed separately) or with 97******* (if opting to be treated as a company).

Whether partnerships should register with the MFSA or not is something that the applicant should discuss with the MFSA.

The applicant must submit the following documentation:

- a copy of the MFSA partnership certificate (where applicable);

- a copy of the agreement made between the partners concerned; and

- a letter nominating who the contact person/s are and the registered address of the partnership."