Tax Returns Submission Deadline, The Malta Tax and Customs Administration notifies that the deadline for both the manual and electronic filing of the year of assessment 2026 Income Tax Returns for individuals is 31 July 2026. This deadline also applies to the submission of Income Tax Returns for clubs and similar institutions (TA37), religious entities (TA36), partnerships (TA5) and trusts (Trust 04). The deadline for tax due in relation to these returns is 31 July 2026

Extension of the Online Personal Income Tax Return Deadline, The Malta Tax and Customs Administration (MTCA) notifies that the deadline for the electronic filing of income tax returns for individuals has been extended to 7 August 2024. The due date of the relative payment is being extended accordingly

Extension of Personal Income Tax Return Deadline, The Malta Tax and Customs Administration (MTCA) notifies that the deadline for the manual filing of income tax returns for individuals has been extended to 15 July 2024. The due date of the relative payment is being extended accordingly. We take this opportunity to remind that the deadline for the filing of the return through our electronic service available here is 31 July 2024. By using this service users benefit from an easier and more secure way for submitting this form

Availability of Election Form for Final Income Tax Without Imputation, (Final Income Tax Without Imputation Regulations, 2025) The Malta Tax and Customs Administration (MTCA) hereby notifies that the election form for Final Income Tax Without Imputation is now available at the following link: Election Form. The deadline for submitting the election form for the Year of Assessment 2025 is 28 November 2025

Election for Final Income Tax Without Imputation, election is to be effected through the income tax return will be issued by the Malta Tax and Customs Administration once the relevant income tax return becomes available. Any election made in terms of, Election for Final Income Tax Without Imputation (Final Income Tax Without Imputation Regulations, 2025 – S.L. 123.217) In accordance with the Final Income Tax Without Imputation Regulations, the, made by the taxpayer through the income tax return, by completing the relevant questions therein. Once

Income Tax, . DELIVERING TRANSFORMATION my Tax Freephone citizens 153 Phone Businesses, Proprietors who submit their VAT Return online can benefit for a longer submission/payment deadline, a registered Tax Practitioner. Access to a trusted person who is not a registered Practitioner is, MTCA02 form. Submission and Payments Payments can be made online 24/7 or at any Maltapost Branch

Electronic Filing Extension of Corporate Income Tax Returns for 2026, The Commissioner for Tax and Customs notifies that the deadlines for the electronic filing of income tax returns for companies have been extended as follows: Financial Year Ending Manual Return Deadline Web Submission Extension Deadline 31st January 2025 31st March 2026 31/07, . Manual tax returns and all tax payments must reach the Malta Tax and Customs Administration by the due dates contemplated by the Income Tax Acts

Guideline in relation to the deadline of Financial Account information following the continued COVID-19 pandemic situation,  Guideline in relation to the deadline of reporting of Financial Account information following the continued COVID-19 pandemic situation Issued in terms of Article 96(2) of the Income Tax Act, other Jurisdictions on Tax Matters Regulations, Reporting Malta Financial Institutions must report, flexibility to such Reporting Malta Financial Institutions whilst ensuring that there will not be a negative impact on Malta’s international commitments in relation to the automatic exchange of Financial

Guideline in relation to the deadline of Financial Account information following the continued COVID-19 pandemic situation,  Guideline in relation to the deadline of reporting of Financial Account information following the continued COVID-19 pandemic situation Issued in terms of Article 96(2) of the Income Tax Act, other Jurisdictions on Tax Matters Regulations, Reporting Malta Financial Institutions must report, flexibility to such Reporting Malta Financial Institutions whilst ensuring that there will not be a negative impact on Malta’s international commitments in relation to the automatic exchange of Financial

refundable tax credit system in Malta which can be made available through email, meeting or through, or 2-tier structure that would qualify for the refundable tax credit system in Malta, what should, Arrangements MBT Main Benefit Test Professional Secrecy Act Chapter 377 of laws of Malta SL 123.127 Subsidiary Legislation 123.127 - ‘Cooperation with Other Jurisdiction on Tax Matters Regulations, , audit and tax compliance services and hence was in no way involved in setting up or advising any

refundable tax credit system in Malta which can be made available through email, meeting or through, or 2-tier structure that would qualify for the refundable tax credit system in Malta, what should, Arrangements MBT Main Benefit Test Professional Secrecy Act Chapter 377 of laws of Malta SL 123.127 Subsidiary Legislation 123.127 - ‘Cooperation with Other Jurisdiction on Tax Matters Regulations, , audit and tax compliance services and hence was in no way involved in setting up or advising any

Income Tax, and Customs by the same deadline as applicable to the online filing of the Individual Tax Returns. Required Format and Submission of Annual Report The Malta Tax and Customs Administration has produced, not later than the specified deadline for submitting the online individual Tax Returns, which is, . DELIVERING TRANSFORMATION my Tax Freephone citizens 153 Phone Businesses

tax-return-help_2016_en, resident in Malta for income tax purposes) then you must answer question 2 and/or 3 and indicate the, Malta, shall qualify for the residents tax rates as per proviso in article 56(1)(c) of the Income, being a non resident single taxpayer has an income chargeable to tax in Malta of €8,000, whilst his, wide income derived from Malta, he may use the following option: Step 1. Calculate the tax on the Income chargeable to tax in Malta (€8,000) by using the non-resident rates. In this case the

Income Tax, register for income tax purposes when: - A company is incorporated in Malta - A company’s management, relation to income tax on capital gains found under Article 5. Companies registered in Malta are required, contemplated by the Income Tax Acts. Financial Year Ending Manual Return Deadline Web Submission, Income Tax, 144 Registration of Companies for Income Tax purposes Persons setting up a company must

Submitting your Tax Return, Income Tax, -filers when the Office of the Commissioner for Malta Tax and Customs has all the necessary information to assess their taxable income for any particular year. Pensioners only in receipt of Malta State, Commissioner for Malta Tax and Customs will already have such information. Taxpayers must however still file a tax return where they are required to submit a self-assessment when they earn other income

Income Tax, Implementation Act 2025 memo: Amendments to the Income Tax Act Jun 13, Full story Income Tax Return Form Extension, Giorgio Full story Personal Income Tax Return, Corporate Income Tax Returns for 2025 Mar 25, 2025, 00:00

OL CFR TAX BOOKLET - ENG 2021 8th, SYSTEM Deadline and submission Yo u r income tax return should reach the Commissioner for Revenue, ” (i.e. you were not resident in Malta for income tax purposes during 2020), you must answer question, local interest income (i.e. interest on investments made in Malta) is exempt from income tax in, 28 23. Total After Deductions 28 TAX COMPUTAT ION 28 24. Chargeable Income 28 25. Total, Chargeable Income 38 TAX CREDITS 39 28. Persons Returning to Employment Ta x C r e d i t 39 29. Sale of

“No” (i.e. you were not resident in Malta for income tax purposes during 2019), you must answer, (i.e. interest on investments made in Malta) is exempt from income tax in Malta. 10. Foreign, Deductions 28 TAX COMPUTAT ION 28 24. Chargeable Income 28 25. Total Chargeable Income 29 26. Ta x o n, Pensions 37 26B. Ta x After Ta x R e b ate 38 27. Total Ta x o n Chargeable Income 38 TAX CREDITS, GENERAL INFORMAT ION YOUR TAX RETURN: T H E S E L F - A S S ESSMENT SYSTEM Deadline and

this case, any income earned would be subject to tax in Malta even if the 12-month period has not, income arising from authorised work will not be required to file a tax return for that year in Malta, (Income Ta x ) Rules (S.L. 123.210) (hereinafter referred to as ‘the Rules’) provides for the tax, registered for tax purposes with the Malta Ta x a n d Customs Administration in terms of Rule 4(1) of, to a tax rate of 10% on income derived from authorised work. Any other income is subject to tax in

Employment. Qualifying Contract of Employment derives employment income subject to income tax in Malta, Income Tax, and gas industry to benefit from a flat rate of 15% tax on employment income derived in respect of, qualifying contract as chargeable to tax in Malta; proves to the satisfaction of the Authority for Transport, to the Income Tax Return and filed with the Office of the Commissioner for Revenue within the tax