Company Income Tax Return
Annual company income tax return, due 9 months after the accounting year end. MTCA usually grants an e-filing-only extension.
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Who this applies to
- Maltese companies
- Companies with a December year end
- Companies that have elected the 15% FITWI
What to file
The company income tax return with the tax computation and financial statements.
How to file
Electronically through the Malta Tax and Customs Administration (MTCA) e-services.
Payment due
The tax payment date does not move when an e-filing extension is granted.
Penalties for missing this deadline
Late returns attract additional tax from €50 up to €1,500 for companies, scaling with the delay. Late tax bears 0.6% interest per month, capped at 100% of the tax.
Filing checklist
- Close the books for the year
- Prepare the computation at 35% or the 15% FITWI where elected
- Reconcile provisional tax paid
- Check for an MTCA e-filing extension
- File electronically and keep the receipt
Documents you'll need
- Financial statements
- Tax computation
- Provisional tax receipts
- Record of dividends paid and refund claims
Common mistakes to avoid
- Assuming the e-filing extension also moves the payment date
- Quoting 35% without the shareholder refund position
- Missing the 31 March date for a year end between January and June
- Forgetting the 5-year lock-in of the FITWI election
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AccountsOS tracks every Malta Tax and Customs Administration (MTCA) and Malta Business Registry (MBR) deadline and reminds you weeks ahead.
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