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Year of Assessment 2026 - Tax Return for Companies

The Commissioner for Tax and Customs notifies that the year of assessment 2026 electronic corporate income tax return is now available on our online services. The supplemental document in case of a Fiscal Unit is also available for download on our online services.

 

For this year of assessment there were the following salient changes to the tax return:

Page 2 of the return -

  • A new question was added in connection with the Transfer Pricing Rules [S.L.123.207].
  • A new question was added in connection with the Final Income Tax Without Imputation Regulations 2025.
  • Additional wording has been included in Part 8, Question 25, and Part 9, Questions 4 and 6, to address the new requirements under the Audit Exemption Rules [S.L. 372.33].

     

    Page 5 of the return –

  • The section relating to the bank details field has been removed. In cases of overpayment, bank details must be provided through the “My Account” section of the MTCA portal.

 

New Tax Return Attachments-

  • TRA 135 – was introduced due to the publication of the Transfer Pricing Rules [SL 123.207].
  • TRA 136 – was introduced to cater for Capital Expenditure incurred as consideration for the acquisition of a business permit, a concession, or a commercial lease [ITA – Article 14(1) (ma)].
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