The Protocol amending the Double Taxation Agreement between the Malta and Romania for the avoidance published as a Schedule to Legal Notice 97 of 2026 shall, pursuant to LN 251 of 2026, be deemed to have come into force on 22nd of May 2026....
Pursuant to article 12(1)(e)of the Income Tax Act, LN 229 of 2026 lists those entities which are considered to be engaged in philanthropic work and thus exempt from income tax....
The Individual Tax Programme Rules 2026 were published by LN 195 of 2026. The rules come into force on 1 January 2027....
The Malta Tax and Customs Administration (MTCA) has announced that the deadline for both the manual and electronic filing of YA 2026 Income Tax Returns for individuals is 31 July 2026. This deadline also applies to the submission of Income Tax Returns for clubs and similar institutions (TA37), religious entities (TA36), partnerships (TA5) and trusts (Trust...
Amendments to the Capital Gains Rules (LN 156 of 2026) and the Duty on Documents and Transfers rules ( LN 158 of 2026) in relation to transfers of shares and transfers of value in a company, requiring, where applicable, a site plan issued by the Land...
The Malta Tax and Customs Administration has announced that the online service for filing the Personal Income Tax Return for the Year of Assessment 2026 (Basis Year 2025) is now available. The online tax return can be completed at mytax.mtca.gov.mt The MTCA is encouraging taxpayers to use...
The Commissioner for Tax and Customs has announced that the year of assessment 2026 electronic corporate income tax return is now available on MTCA's online services. The supplemental document in case of a Fiscal Unit is also available for download. source: mtca.gov.mt...
LN 106 of 2026 has revised the Deduction (Income from Employment) Rules (SL 123.149). The amendment applies from YA 2027....
The Commissioner for Tax and Customs has issued a clarification regarding the tax and duty implications associated with the transfer of gravesites, confirming that gravesites transferred inter vivos or causa mortis may be subject to both duty and income tax. source: mtca.gov.mt...
