Self-employed · Small business
Provisional tax, second instalment (30%), basis year 2027
Second provisional tax payment for basis year 2027: a further 30% of the benchmark tax.
- Filing deadline
- August 31, 2027
- Country
- Malta
- Tax year
- 2027
- Official source
- Tax authority
What is this deadline?
A further 30% of the provisional tax benchmark for basis year 2027 is due by 31 August 2027, after 20% by 30 April; the last 50% is due by 21 December (S.L. 372.18 rules 4 and 5).
Source
Related skills.
Read the rules, their sources and accountant approval.
- malta-income-tax →
Use this skill whenever asked about Malta income tax for self-employed individuals. Trigger on phrases like "how much tax do I pay", "income tax return", "self-assessment", "allowable deductions", "capital allowances", "provisional tax", "TA22 regime", "TA24", "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 the annual income tax return or a TA22, computing deductible expenses, or advising on provisional tax instalments. NOTE: TA24 is the 15% final tax form for RENTAL income (ITA Art. 31D) ; if the user means rental income, see Section 5.11; the self-employed annual filing is the personal Income Tax Return. This skill covers tax rates (single/married/parent), the return working-paper structure, allowable deductions, capital allowances, provisional tax, the TA22 part-time regime, penalties, and interaction with VAT and SSC. ALWAYS read this skill before touching any income tax work.
GitHub source - mt-estimated-tax →
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", "PT benchmark", "PT reduction form", "refund of provisional tax", "Chapter 372", "ITMA article 42", or any question about Malta's advance income tax payment obligations. Covers basis year 2026: the three-instalment schedule (20/30/50 on 30 April, 31 August, 21 December), the PT benchmark taken from the self-assessment two years earlier, first-year rules, the PT reduction form, additional tax of 0.6% a month on late payment, and settlement with the tax return by 30 June. ALWAYS read this skill before touching any Malta provisional tax work.
GitHub source
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.