30 April (20%), 31 August (30%) and 21 December (50%).
Provisional Tax Instalments
Three provisional tax instalments during the basis year, based on the provisional tax benchmark, normally the latest assessed tax.
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Who this applies to
- Maltese companies
- Self-occupied individuals
- Companies with a calendar-year basis period
What to file
Payment of each instalment, with an application to MTCA for a reduction if profit will be lower.
How to file
Through MTCA payment channels.
Payment due
20% on 30 April, 30% on 31 August and 50% on 21 December of the benchmark.
Penalties for missing this deadline
Late income tax bears interest of 0.6% per month or part of a month, capped at 100% of the tax.
Filing checklist
- Confirm the provisional tax benchmark
- Apply for a reduction if profit will be lower
- Pay 20% by 30 April
- Pay 30% by 31 August
- Pay 50% by 21 December
Documents you'll need
- Latest assessment
- Year-to-date accounts
- Profit forecast
- Payment receipts
Common mistakes to avoid
- Missing 21 December, which carries half the tax
- Paying on the wrong dates
- Not applying for a reduction in a lower-profit year
- Using the wrong percentages
Never miss a Malta deadline
AccountsOS tracks every Malta Tax and Customs Administration (MTCA) and Malta Business Registry (MBR) deadline and reminds you weeks ahead.
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