Small business
FS7 annual reconciliation with FS3 originals, 2026 pay
Employers file the FS7 for 2026, with the FS3 originals, with MTCA by 15 February 2027.
- Filing deadline
- February 15, 2027
- Country
- Malta
- Tax year
- 2026
- Official source
- Tax authority
What is this deadline?
The FS7 for 2026, with the FS3 originals attached, is due with MTCA by 15 February 2027 (FSS Rules, S.L. 372.14 rule 22(1)). Employers with 10 or more FS3 forms file the year-end documents electronically.
Source
Related skills.
Read the rules, their sources and accountant approval.
- malta-payroll →
Use this skill whenever asked about Malta payroll processing for employed persons. Trigger on phrases like "Malta payroll", "FSS deduction", "employee SSC", "Class 1 contributions", "FS5", "FS3", "FS7", "payslip Malta", "net salary Malta", "PAYE Malta", "tax withholding Malta", "employer SSC Malta", "Maternity Trust Fund", "COLA Malta", "minimum wage Malta", "overtime Malta", "gross to net Malta", "salary calculation Malta", or any question about computing employee pay, withholding tax, or social security contributions for Malta-based employees. This skill covers FSS income tax withholding, Class 1 SSC (employee and employer), statutory bonuses, minimum wage, mandatory benefits, payslip requirements, and filing obligations. ALWAYS read this skill before processing any Malta payroll.
GitHub source
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.