When is the Maltese company tax return due?
The company tax return is due 9 months after the accounting 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.
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Detailed Explanation
## The deadline
The company income tax return is due 9 months after the accounting year end. For a company with a December year end, that is 30 September of the following year. Year ends between 1 January and 30 June all fall due on 31 March of the following year.
## Extensions
MTCA grants annual electronic-filing extensions of roughly 1 to 2 months. They apply to e-filing only, so the tax payment deadline does not move.
## Late returns
Late returns attract additional tax from €50 up to €1,500 for companies, scaling with the delay. Late tax bears interest of 0.6% per month, capped at 100% of the tax.
## Provisional tax first
Provisional tax is paid during the year in three instalments. The return settles the final position against those payments.
## What Finn does
Finn tracks the return date and the three instalments, and prepares the computation at 35% with the refund position or at 15% where the election has been made. You file through MTCA e-services.
Source: https://mtca.gov.mt/business-tax/corporate/Income_Tax
Real-World Examples
December year end
A company files its return by 30 September of the following year.
June year end
A company with a 30 June year end files by 31 March, like all year ends from January to June.
Extension granted
MTCA grants an e-filing extension. The return moves, but the payment date does not.
Common Mistakes to Avoid
- Assuming an extension moves the payment date
- Missing the 31 March rule for January to June year ends
- Forgetting provisional tax already paid
- Filing on paper when e-filing is required
Frequently Asked Questions
What is the normal deadline?
9 months after year end.
What about a June year end?
31 March of the following year.
Can I get an extension?
MTCA usually grants e-filing extensions of around 1 to 2 months. The payment date does not move.
What is the late penalty?
Additional tax from €50 to €1,500 for companies.
What interest applies to late tax?
0.6% per month, capped at 100% of the tax.
Practical Tips
- Put both the return and payment dates in the calendar
- Do not rely on the extension for payment
- Prepare the computation early
- Keep provisional tax receipts with the return file
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