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
This week’s edition of the CFE tax Top 5 looks at the following: ECOFIN Ministers Advance EU Customs Reform & Review Tax Related Progress Under Polish Presidency OECD Report on Global Progress in the Digital Transformation of Tax Administration EU Tax Infringement Proceedings: Key Takeaways from...
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)...
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...
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...
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...
This week’s edition of the CFE Tax Top 5 looks at the following: EU Updates List of High-Risk Third Countries for AML Compliance Upcoming ECOFIN Meeting: Customs, Fiscal Coordination & Euro Area Enlargement CFE Members Join Global Accountants in Rome for Jubilee Audience with Pope...
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.
The Tax Credit (Costs of Therapy Provided to Children with Disability) rules have been revised by LN 96 of 2025. The amendment, effective as of 1 January 2025, disallows a tax credit under the rules in respect of costs incurred after 31st December 2024.