individual
Individual
Taxation for Individuals
Tax Return Cycle
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Social Security Contribution Rates
SSC Calculator
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Foreign Workers
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Part-Time Employment (TA23)
Tax on Rental Income (TA24)
Expatriates Registration Form
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self employed
Self-Employed
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Tax Return Cycle
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Employers FSS Registration
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Tax on Rental Income (TA24)
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final settlement system
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Legal Notices
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value added tax
VAT
VAT
VAT e-Services
pensioners
Pensioners
Pension Income in Malta
Types of Pensions
Tax Rebate on Pension Income Received after 61 years of age
Tax Exemption on Pension Income Received after 61 years of age
Widow's Pension
Pensioners, Self-Employed and Provisional Tax Payments
Overseas Pensions Double Taxation Agreements
Personal Retirement Scheme Reports
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duty
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inheritance
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Inheritance Tax
Declaration Causa Mortis
Exemptions
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General Information of Duty
FAQs
customs
Share Transfers
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General Information of Duty
Guidelines
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new section 1
Legal and Technical
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Tax Guidelines
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new section 2
Legislative Developments
2026
2025
2024
2023
2022
corporate
Corporate
Corporate Tax
Company Registration
Income Tax
VAT
Downloads
Tax on Rental Income (TA24)
Liquidation and Insolvency
international tax unit
International Affairs
International Direct Taxation
International Legislation and Agreements
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Public Owned Companies
final settlement system
FSS System
Registration as Employer
Reporting Obligations
Fringe Benefits
FSS Circulars
Tax Rates
Social Security Contribution Rates
SSC Calculator
FSS Calculator
Legal Notices
Online Services - Employers
value added tax
VAT
VAT
VAT e-Services
partnerships
Partnerships
Registration of a Partnership for Income Tax Purposes
Registration of Partnerships for VAT Purposes
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liquidation and insolvency
Legal and Technical
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Legal & Technical
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legal and technical
Legislative Developments
2026
2025
2024
2023
2022
customs
ECO
ECO on Accommodation
ECO on Products
Explanatory Notes on Eco Act
individual
Private Individuals
Accompanied Excise Goods From EU or From Third Countries
Contact Customs at Malta International Airport
Importation into Malta of Used Household and Personal Belongings Upon Transfer of Residence from a Non EU Country
Importing Live Animals/Pets into Malta 
Information to Travellers on Cash Declaration
Intellectual Property Rights - Cross Border Measures
self employed
Business
Introducing the New UCC National Import System Upgrade
Completing Customs Declarations
CES Training
All you Need to Know About Excise
Updates on Excise - April 2026
An Introduction to Taric
Binding Tariff Information Unit (BTIU)
Brexit
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Legislation
Manufacturing and Importing Tobacco Products
Payment Facilities
Penalty Increase On Illicit Cigarettes
The Transit/Free Zones Section
Travellers’ Allowances on Accompanied Goods from Non-EU or EU Countries
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final settlement system
Electronic Systems
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Customs Systems Queries
National Import System (NIS)
System-To-System (SToS)
Gate Passes
National Export System (NES)
NCTS - P5
Import Control System 2 (ICS2)
AN-PN-TS System
Excise Movement Control System (EMCS)
User Guides

Scheduled downtime for AN-PN-TS and NCTS

Please note a scheduled downtime for AN-PN-TS and NCTS on July 1, 2025, beginning at 5:00 PM. This interruption is expected to last no more than 90 minutes.
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