Small business
Company income tax return, year ending 31 December 2025 (electronic)
Electronic company tax return for a company with a 31 December 2025 year end. The statutory date was 30 September 2026; MTCA publishes 27 November 2026 for electronic filing.
- Filing deadline
- November 27, 2026
- Country
- Malta
- Tax year
- 2025
- Official source
- Tax authority
What is this deadline?
The company income tax return for year of assessment 2026 (accounting year ending 31 December 2025). The statutory date is the later of the last day of the ninth month after the year end and 31 March (S.L. 372.16 rule 2(c)(i)): 30 September 2026. MTCA's return-date table gives 27 November 2026 for returns filed electronically.
Sources
- Income Tax (Statutory Dates) Rules, S.L. 372.16
- MTCA return-date table for companies (mtca.gov.mt)
Related skills.
Read the rules, their sources and accountant approval.
- mt-corporate-tax →
Malta corporate income tax for basis year 2026 (year of assessment 2027): companies resident in Malta and Malta permanent establishments of foreign companies. Covers the 35% company rate, the full imputation system and the five tax accounts, shareholder refunds (six-sevenths, five-sevenths, two-thirds, full), the elective 15% final tax without imputation (LN 188 of 2025), the taxable base, loss carry-forward, group loss relief (51%) and fiscal units (95%), notional interest deduction, provisional tax, the company return and its deadline, interest and additional tax, outbound withholding, and Pillar Two status. Trigger on: Malta corporate tax, Malta company tax rate, 35% Malta, six-sevenths refund, Malta tax accounts, Malta fiscal unit, Malta group relief, Malta provisional tax company, Malta 15% final tax election. Out of scope: participation exemption detail (mt-holding-company-participation-exemption), company residence, CFC and exit tax (mt-company-residence-and-substance), transfer pricing (malta-transfer-pricing), individuals (malta-income-tax).
GitHub source
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.