Malta Tax Filing Guide 2026

Overview — CFR Portal

The Commissioner for Revenue (CFR) operates a fully digital tax administration system through the CFR Portal. Taxpayers can register, file returns, make payments, view assessments, and communicate with the tax authority online. The portal supports electronic signatures and secure document uploads. All tax returns must be filed electronically; paper filing is no longer permitted for most taxpayers.

Corporate Tax Filing — Due 30 June

Corporate income tax returns must be filed by 30 June following the end of the calendar year (i.e., the return for the year ending 31 December 2026 is due by 30 June 2027). Companies may apply for a 9-month extension, extending the deadline to 31 March of the following year. Key corporate tax obligations:

• Annual return: Form CTF (Corporate Tax Return) with full financial statements
• Quarterly advance payments: Based on the prior year's tax liability, due every 3 months
• Final payment: Balancing payment due with the annual return
• Extension: 9-month extension available on application to the CFR

Late filing penalties: EUR 100-500 per month depending on the size of the company.

Individual Tax Filing — Due 30 June

Individual taxpayers must file their annual income tax return by 30 June following the end of the tax year. The individual return (Form 1) covers:

• Employment income: Pre-filled from employer PAYE records
• Self-employment income: Declared by the individual
• Investment income: Dividends, interest, and capital gains
• Rental income: From Maltese property
• Foreign income: Worldwide income for tax residents

Employees with only PAYE income and no additional sources may not need to file, but it is advisable to confirm via the CFR portal.

VAT Returns — Quarterly

VAT-registered businesses must file quarterly VAT returns. The standard quarter ends are 31 March, 30 June, 30 September, and 31 December. Returns must be submitted within 45 days after the end of each quarter. The return declares output VAT (charged on sales) and input VAT (recoverable on purchases), with the net amount payable or refundable.

Penalties and Interest

The CFR imposes penalties and interest for late filing and late payment:

• Late filing: Penalties range from EUR 100 to EUR 500 per month, increasing for prolonged delays
• Late payment: Interest at 0.33% per month on unpaid tax
• Non-compliance: Additional penalties for failure to maintain records, obstruction, or tax evasion

FAQs

Can I get an extension for filing my corporate tax return?

Yes, companies can apply for a 9-month extension on the corporate tax return filing deadline. The extension moves the deadline from 30 June to 31 March of the following year. Advance payments must still be made on time.

What records must I keep for tax purposes?

Taxpayers must maintain records for 5 years from the end of the tax year to which they relate. Records include receipts, invoices, bank statements, contracts, and any other documents supporting income and deductions.

Disclaimer

This guide provides general information about tax filing in Malta for the 2026 tax year. Deadlines and procedures may change. Always consult with a qualified Maltese tax advisor or the CFR directly for advice specific to your situation. InvestmentKit does not provide tax advice.