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Malta tax & financial deadlines

MTCA obligations: VAT, recapitulative statements, company tax, provisional tax and payroll reconciliation.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • VAT return (Article 10 registration)

    File & pay

    By the 15th day of the second month after the month in which your tax period ends.

    VAT return for every tax period.

    Applies to: Persons registered under article 10 of the VAT Act

    MTCA may extend electronic filing dates by notice; check mtca.gov.mt before the due date.

    Authority: Malta Tax and Customs Administration (MTCA)VAT Act, Cap. 406, art. 27(1) — legislation.mtLast checked Wednesday 7 October 2026

  • Company income tax return

    File & pay

    The later of the last day of the 9th month after the end of the accounting period, or 31 March of the year of assessment.

    Annual company tax return.

    Applies to: Companies

    MTCA may extend electronic filing dates by notice; check mtca.gov.mt before the due date.

    Authority: Malta Tax and Customs Administration (MTCA)S.L. 372.16 Income Tax (Statutory Dates) Rules, r. 2(c)(i) — legislation.mtLast checked Wednesday 7 October 2026

  • Monthly payroll payment (FS5)

    FS5
    File & pay
    Verification pending

    Monthly deadline not yet confirmed on an official MTCA page.

    Monthly payer's payment advice with tax and social security deducted.

    Applies to: Employers under the Final Settlement System

    Only a non-government source states the deadline; awaiting the official MTCA wording.

    Authority: Malta Tax and Customs Administration (MTCA)MTCA — Final Settlement System FAQsLast checked Wednesday 7 October 2026