Electronic tax return deadlines

The MTCA has published the extended deadlines for the electronic filing of income tax returns for companies:   Financial Year Ending Manual Return Deadline Web Submission Extension Deadline 31st January 2025 31st March 2026 31/07/2026 28th February 2025 31st March 2026 31/07/2026 31st March 2025 31st March 2026 31/07/2026 30th April 2025 31st March 2026 31/07/2026 31st May 2025 31st March 2026 31/07/2026 30th June 2025 31st March 2026 31/07/2026 31st July 2025 30th April 2026 31/07/2026 31st August 2025 31st May 2026 31/07/2026 30th September 2025 30th June 2026 31/08/2026 31st October 2025 31st July 2026 30/09/2026 30th November 2025 31st August 2026 30/10/2026 31st December 2025 30th September...

Agreement reached on the way forward on global minimum tax package

On 5 January 2026 it was announced that the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have agreed on key elements of a package - the "side-by-side package" - that establishes the way forward on the global minimum tax arrangements. See the...

IFA Malta Winter Tax Workshop

IFA Malta Branch is organising a Winter Tax Workshop bringing the key insights, debates, and technical developments from the 2025 IFA Congress held in Lisbon last October. 14 January 2026 | 15:00–17:00 CET | Virtual via Zoom Click here for further details....

Tax rates for 2026 & FS4

The MTCA has published the 2026 tax rates for individuals - click here. A guidance document on the application of the new rates has also been published. The new FS4 is also available for download - here....

EU introduces customs duties on low-value e-commerce packages

As of July 2026, €3 customs duty per item will be levied on e-commerce parcels valued below €150 imported into the EU. This temporary measure, which will apply until the setting up of the EU Customs Data Hub in 2028, customs duty, will effect parcels sent directly to consumers from...

New income tax rates effective 1 January 2026

As announced in the 2026 Budget Speech, new personal income tax rates will come into effect on 1 January 2026 specifically for families with one child and for families with two or more children. The MTCA has published an overview of the current tax brackets, the...