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Malta: Domestic Corporate Taxation

Filing Requirements and Payment of Tax

The tax year is the calendar year, ending 31st December. Tax is assessed on the basis of the preceding calendar year, on the financial year of the company that ended in the previous calendar year.

Companies make three equal payments of tax in the year of assessment, in April, August and December.

A tax return must be submitted within six months of the end of a calendar year, or if the company's financial year ended before 31st December, within one month of receipt of the official return form, if this is later. If there is a balance due according to the company's return, it must be paid within nine months from the year end.

Tax due on foreign-source profits is payable 18 months after the balance sheet date, or 18 months after the payment of a dividend, if that is earlier.



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