Malta tax deadlines 2026.

Use this skill whenever asked about Malta Social Security Contributions (SSC) for self-employed or self-occupied individuals. Trigger on phrases like "how much SSC do I pay", "Class 2 contributions", "social security self-employed", "SSC calculation", "SSC arrears", "do I need to pay SSC", "SSC and income tax", "DSS payment", "Class 2 quarterly debit", or any question about Malta SSC obligations for a self-employed client. Also trigger when classifying bank statement transactions that relate to DSS debits, SSC direct debits, or government social security payments from BOV, HSBC, or other Maltese banks. Also trigger when preparing a TA24 income tax return where SSC deductibility (Box 20) is relevant. This skill covers Class 2 rates, min/max caps, payment schedule, registration, penalties, interaction with income tax, TA22 part-time regime, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any SSC-related work.

Use this skill whenever asked about Malta income tax for self-employed individuals. Trigger on phrases like "how much tax do I pay", "TA24", "income tax return", "allowable deductions", "capital allowances", "provisional tax", "TA22 regime", "chargeable income", "tax credits", "self-employed tax Malta", or any question about filing or computing income tax for a self-employed or part-time self-employed client. Also trigger when preparing or reviewing a TA24 or TA22 return, computing deductible expenses, or advising on provisional tax instalments. This skill covers tax rates (single/married/parent), TA24 box structure, allowable deductions, capital allowances, provisional tax, TA22 regime, penalties, and interaction with VAT and SSC. ALWAYS read this skill before touching any income tax work.

Use this skill whenever asked to prepare, review, or classify transactions for a Malta VAT return (VAT3 form) or Article 11 annual declaration for any client. Trigger on phrases like "prepare VAT return", "do the VAT", "fill in VAT3", "create the return", "Article 11 declaration", or any request involving Malta VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Malta only and only Article 10 (standard) and Article 11 (small enterprise) registrations. Article 12, partial exemption, capital goods scheme adjustments, margin schemes, and VAT groups are all in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later (for workflow architecture) AND eu-vat-directive v0.1 or later (for EU directive content). ALWAYS read this skill before touching any Malta VAT work.

Computes Class 1 and Class 2 SSC for employees, self-employed, and directors in Malta.

ALWAYS USE THIS SKILL when a user asks for help preparing their Malta tax returns AND mentions freelancing, self-employment, contracting, sole proprietorship, or self-occupied status. Trigger on phrases like "help me do my taxes", "prepare my TA24", "I'm self-employed in Malta", "I'm a freelancer in Malta", "do my taxes as a contractor", "prepare my VAT return and income tax", or any similar phrasing where the user is a Malta-resident self-employed individual needing tax return preparation. This is the REQUIRED entry point for the Malta self-employed tax workflow -- every other skill in the stack (malta-vat-return, malta-income-tax, malta-ssc, mt-estimated-tax, mt-return-assembly) depends on this skill running first to produce a structured intake package. Uses upload-first workflow -- the user dumps all their documents and the skill infers as much as possible before asking questions. Uses ask_user_input_v0 for structured questions instead of one-at-a-time prose. Built for speed. Malta full-year residents only; self-employed individuals and sole proprietors.

Final orchestrator skill that assembles the complete Malta filing package for Malta-resident self-employed individuals and sole proprietors. Consumes outputs from all Malta content skills (malta-vat-return for VAT3, malta-income-tax for TA24, malta-ssc for Class 2 contributions, mt-estimated-tax for provisional tax) to produce a single unified reviewer package containing every worksheet, every form, every brief section, all cross-skill reconciliations, and the final action list with payment instructions, filing instructions, and next-year planning. This is the capstone skill that runs last and produces the final deliverable. MUST be loaded alongside all Malta content skills listed above. Malta full-year residents only. Self-employed individuals and sole proprietors only.

Computes personal income tax for Malta residents including tax brackets, deductions, and credits under the Income Tax Act.

Prepares the Malta VAT return including input/output VAT reconciliation, exempt supplies, and reverse charge mechanisms.