Self-employed · Small business
Provisional tax, third instalment (50%), basis year 2026
Third provisional tax payment for basis year 2026: a further 50% of the benchmark tax, after 20% by 30 April and 30% by 31 August 2026.
- Filing deadline
- December 21, 2026
- Country
- Malta
- Tax year
- 2026
- Official source
- Tax authority
What is this deadline?
Provisional tax for basis year 2026 is paid in three parts: at least 20% of the benchmark by 30 April, a further 30% by 31 August and a further 50% by 21 December 2026 (S.L. 372.18 rules 4 and 5).
The benchmark is the tax in the self-assessment for the benchmark year, normally two years back (basis 2024 for 2026), with provisional tax added back (rule 6(1)). If you expect lower tax, file the reduction form (rule 10). A late payment bears additional tax of 0.6% for each month or part month (rule 14(1)).
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.