MTCA Survey for Self-Employed and Sole Proprietors

The MTCA has launched a survey for sole proprietors and self-employed individuals,  inviting them to share their feedback to help MTCA enhance their services. The survey has been sent to the relevant stakeholders by email....

MTCA Annual Report

The Malta Tax & Customs Administration has published its Annual Report for 2024, which highlights the key achievements, major initiatives, and strategic progress made throughout the year. View the report here.   source: cfr.gov.mt...

A study on the implementation of real-time tax reporting in Malta

MIT representatives attended the closing event of the MTCA project - Strengthening tax compliance through implementation of real-time reporting in Malta – which was held on 5 June 2025. This project, which explored the feasibility of and options for the implementation of Real-Time Reporting (RTR) in...

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...

MTCA Memo on the Budget Measures Implementation Act

The MTCA has published an overview of some of the measures introduced in the Budget Measures Implementation Act 2025, specifically: The exemption under article 5A(4)(c) ITA Business permit deduction - Article 14(1)(ma) ITA School Fees deduction - article 14B ITA Elective Tax - Article 22B ITA ...

Extended tax return deadline for clubs, partnerships & religious institutions

The Malta Tax & Customs Administration has announced that the deadline for the manual submission of Income Tax Returns for clubs and similar institutions (TA37), religious entities (TA36), partnerships (TA5) and trusts (Trust Form 04) for the Year of Assessment 2025 has been extended until...

Extended deadline for online Tax returns (individuals)

The Malta Tax and Customs Administration has notified that the deadline to submit the Personal Income Tax Return is 30th June 2025. However, a one month extension has been granted for online submissions - the extended deadline for both filing and payment is 31st​ July 2025.​    ...

Tax Credit for therapy costs for children with disability

The Tax Credit (Costs of Therapy Provided to Children with Disability) rules have been revised by LN 96 of 2025. The amendment, effective as of 1 January 2025, disallows a tax credit under the rules in respect of costs incurred after 31st December 2024....

Amendment to the Tax Rate Adjustment Rules

LN 101 of 2025 has introduced a new provision to the Tax Rate Adjustment Rules (SL 123.167), effectively terminating the application of the tax rebate computed under the rules with effect from year of assessment 2026 and the subsequent years of assessment....