🇲🇹Malta tax deadlines

Malta Tax & Filing Deadlines

Every Malta statutory deadline a founder needs to know. Penalties, checklists and source links to Malta Tax and Customs Administration (MTCA) and Malta Business Registry (MBR).

Company Income Tax Return

9 months after year end, so 30 September for a December year end. Year ends from 1 January to 30 June all fall due on 31 March of the following year.

Annual company income tax return, due 9 months after the accounting year end. MTCA usually grants an e-filing-only extension.

Provisional Tax Instalments

30 April (20%), 31 August (30%) and 21 December (50%).

Three provisional tax instalments during the basis year, based on the provisional tax benchmark, normally the latest assessed tax.

Quarterly VAT Return

15th day of the second month after the period end. The quarter ending 31 March is due on 15 May.

Quarterly VAT return and payment for Article 10 registered businesses, due on the 15th of the second month after the period.

VAT Registration

Article 10: within 30 days of the first supply. Article 11: small enterprises up to €35,000 annual turnover. Article 12: intra-EU acquisitions over €10,000 a year.

VAT registration under Article 10, 11 or 12, depending on the type of business and its turnover.

MBR Annual Return

Within 42 days of each registration anniversary.

Annual return to the Malta Business Registry, made up to each anniversary of registration.

Annual Accounts Approval and Delivery

Approved within 10 months of the year end, or 7 months for public companies, then delivered within a further 42 days.

Annual accounts must be approved within 10 months of the year end and delivered to the Malta Business Registry within a further 42 days.

FS5 Monthly Payroll Remittance

Last working day of the month following the payroll month.

Monthly remittance of withheld tax and social security through the Final Settlement System.

FS7 and FS3 Annual Payroll Statements

15 February following the year end.

Annual employer reconciliation and employee statements through the Final Settlement System.

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