TAX News Malta Institute of Taxation

Customs authorisation for non-EU vehicles entering Malta

LN 157 of 2026 has introduced a new article 2A to the Customs Regulations which allows the CfTC to authorise, subject to the conditions specified, the onward movement of a motor vehicle which is not in free circulation in the EU and which arrives at...

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...

DAC 8 & DAC 9 transposed into Maltese law

The Cooperation with Other Jurisdictions on Tax Matters Regulations have been revised by LN 162 of 2006 published on 22 May 2026. The amendments, which enter into effect retrospectively as of 1 January 2026, include the transposition of the EU Administrative Cooperation Directive as amended...

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...

IFSP Annual Conference 2026

The IFSP is holding its annual conference - Future Proofing Malta's Financial Services Proposition  - on 26 May 2026. Click here to find out more....

CFE Tax Top 5 (11 May 2026)

This week's edition of the CFE Tax Top 5 looks at the following: ECOFIN Agrees VAT Fraud Cooperation Framework & Discusses Capital Markets Integration CFE Submissions on EU AML Authority Consultations on  Customer Due Diligence & Business Relationships Standards EU Institutes Agree Simplification to AI...

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...