Malta tax deadlines 2026.

Use this skill whenever asked about Malta cryptocurrency or digital asset taxation. Trigger on phrases like "crypto tax Malta", "Bitcoin Malta", "DLT assets", "cryptocurrency gains", "crypto income Malta", "Binance Malta tax", "staking Malta", "mining income Malta", "NFT tax Malta", "Coinbase Malta", "Revolut crypto Malta", "token tax", "distributed ledger", "MFSA crypto", "DAC8", or any question about the income tax, capital gains, or VAT treatment of cryptocurrency, tokens, or digital assets for Malta tax residents or Malta-source crypto income. Covers the CfR DLT asset guidelines, classification of coins/tokens, trading vs investment distinction, VAT treatment, and DAC8 reporting. ALWAYS read this skill before touching any Malta crypto 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 when preparing, reviewing, or advising on annual financial statements for a Maltese company. Trigger on phrases like "annual accounts Malta", "financial statements Malta", "Companies Act filing", "MBR filing", "balance sheet format", "profit and loss format", "directors' report", "audit exemption Malta", "small company Malta", "abridged accounts", "year-end adjustments", or any question about preparing statutory accounts under the Malta Companies Act (Cap. 386). Covers reporting frameworks, size thresholds, required statements, P&L and balance sheet formats, notes disclosures, filing deadlines, and audit requirements.

Use this skill whenever asked about Malta provisional tax (estimated tax) for self-employed or self-occupied individuals. Trigger on phrases like "provisional tax Malta", "estimated tax", "PT instalments", "how much provisional tax do I pay", "20% 30% 50%", "April instalment", "August instalment", "December instalment", "TA24 overpayment", "refund of provisional tax", "Chapter 372", "ITA provisional tax", or any question about Malta's advance income tax payment obligations. Covers the three-instalment schedule (20/30/50), basis of computation (prior year assessment), first-year rules, minimum provisional tax, penalties for late payment, and interaction with the TA24 final assessment. ALWAYS read this skill before touching any Malta provisional tax work.

Use this skill whenever asked about forming, incorporating, or registering a company in Malta. Trigger on phrases like "set up a company in Malta", "Malta Ltd", "Malta company formation", "register a business in Malta", "MBR registration", "Malta Business Registry", "incorporate in Malta", "Malta company costs", "Malta share capital", "Malta memorandum and articles", or any question about starting a limited liability company in Malta. Covers entity types, registration process, capital requirements, costs, post-formation compliance, and bank account opening. ALWAYS read this skill before advising on Malta company formation.

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 Malta VAT, 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.

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.

Use this skill whenever asked about reducing tax in Malta, tax planning, saving tax, optimizing tax, allowances, deductions the client might be missing, or any question about legal strategies to minimize income tax liability for self-employed individuals in Malta. Trigger on phrases like "reduce tax", "tax planning", "save tax", "optimize", "allowances", "deductions I'm missing", "pay less tax", "tax-efficient", "tax minimization", "how to lower my tax bill". ALWAYS read this skill before advising on any Malta tax optimization strategy.