Tax Return for Companies YA 2025 online

The Commissioner for Tax and Customs has announced that the YA 2025 electronic corporate income tax return is now available on the MTCA’s online services.

The supplemental document in case of a Fiscal Unit is also available for download.

The changes to the tax return for YA 2025 include the following:

• Page 2 of the return – a new question was added in connection with the Transfer Pricing Rules [S.L.123.207].
• New Tax Return Attachments

• • TRA 131 – was introduced to cater for tax credits in accordance with the Rent Subsidy Regulations [S.L.463.33].
  • TRA 132 – was implemented to provide for tax credits as outlined in the Green Mobility Regulations [S.L.463.56].
  • TRA 133 – was introduced for the tax credits eligibility under the Business Development (2024) Regulations [S.L.463.57].
  • TRA 134 – was designed to cater for tax credits under the Donations to Voluntary Organisations Rules [S.L.123.214]. ​
• TRA35 was updated to include all new TRAs.​

 

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The MIT TRA Series 2025 – A series 4 webinars each of which will focus on the completion of select Corporate Tax Return Attachments (TRAs) – Click here to find out more.