Individual Tax Programme Rules published
The Individual Tax Programme Rules 2026 were published by LN 195 of 2026. The rules come into force on 1 January 2027....
14 July 2026
Individual Tax Return Deadline – 31 July 2026
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...
3 June 2026
DDT & CGT Rules updated
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...
25 May 2026
Personal Tax Return FY 2026
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...
20 May 2026
Year of Assessment 2026 – Tax Return for Companies
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...
10 May 2026
Amendment to the income from employment deduction rules
LN 106 of 2026 has revised the Deduction (Income from Employment) Rules (SL 123.149). The amendment applies from YA 2027....
28 April 2026
Tax treatment of the transfer of a gravesite
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...
20 March 2026
Nomad Guidelines updated
The Guidelines on the Nomad Residence Permits (Income Tax) Rules (S.L. 123.210) have been revised. View the March 2026 version of the guidelines here....
15 March 2026
Budget Measures Implementation Act 2026
The Budget Measures Implementation Act was published by Act III of 2026. The Act amends the following: Civil Code Cap. 16 Customs Ordinance Cap. 378 - Income Tax Act. Cap. 123 1 Social Security Act Cap. 318 Motor Vehicles Registration and Licensing Act Cap. 368 Income Tax Management Act Cap. 372 Excise Duty...
10 March 2026