Tax Returns for Companies

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 2025 include the following:

• Page 2 of the return – a new question was added in connection with the Transfer Pricing Rules [S.L.123.207].
• New Tax Return Attachments
  • TRA 131 – was introduced to cater for tax credits in accordance with the Rent Subsidy Regulations [S.L.463.33]
  • TRA 132 – was implemented to provide for tax credits as outlined in the Green Mobility Regulations [S.L.463.56].
  • TRA 133 – was introduced for the tax credits eligibility under the Business Development (2024) Regulations [S.L.463.57].
  • TRA 134 – was designed to cater for tax credits under the Donations to Voluntary Organisations Rules [S.L.123.214]. ​
    

• TRA35 was updated to include all new TRAs.​

Training on the completion of Tax Return Attachments
The TRA Series - Starting today!

4 webinars between June and September 2025 which will focus on the completion of select Tax Return Attachments. 

• 24 June 2025 (14.00 – 16.00) – International / cross border ATAD, ATAD II, DAC6
  

• 15 July 2025  (14.00 – 16.00) – Deductions and Exemptions

• 26 August 2025  (14.00 – 16.00) – Allowances, capital gains and losses

• 24 September 2025  (14.00 – 16.00) – Incentive schemes administered by Malta Enterprise and the reporting requirements

To your place at any one or more of these webinars click on the individual links above or the link below.
❗ SPECIAL PRICE WHEN BOOKING 3 OR MORE SESSIONS❗

Q&A Session with the Malta Tax & Customs Administration
Tax compliance and reporting - Individuals 

The MIT is hosting a seminar during which representatives from the MIT Direct Tax Committee will discuss with MTCA officials, the insights, issues and obstacles  encountered by tax professionals around compliance and reporting processes in the context of Personal Tax obligations. 

Secure your spot at this in-person event and join the discussion on the operational aspects of income tax reporting for individuals.

❓ Attendees are invited to submit questions for MTCA in advance so that these can be considered by the seminar moderators when preparing the discussion

🗓️ 3 July 2025
⏰ 09.30 - 11:30 [Registration opens at 9AM]
📍 Xara Lodge, Rabat
💶 MIT Members EUR30 / Non-Members EUR50