Subsidiary legislation issued under the Income Tax Management Act (CAP 372) pursuant to LN 139 of 2025 repeals the Audit Report Waiver and Deduction Rules (SL 372.29) and introduces new rules around audit report waivers: an audit report waiver for the first two accounting periods...
LN 137 of 2025 has revised the income from artistic activity rules (SL 123.211), amending rule 3(b) (the tax base), and rule 4 (tax on the excess), and deleting rule 6. The amendments come into force from YA 2026. ...
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....
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...
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...
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...
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 ...
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...
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. ...
