Malta tax deadlines 2026.

Related skills.

Read the rules, their sources and accountant approval.

• how-to-account-for-rental-income-in-malta →

  Working method for an accountant deciding how a landlord with Malta rental income is taxed for basis year 2026: the optional 15% final tax on gross rent under article 31D of the Income Tax Act (residential from 2014, commercial from 2016, commercial lets to or from a related company excluded), paid with form TA24 by 30 April of the following year, against declaring net rent in the tax return at normal rates by 30 June. Covers the annual all-or-nothing election, the limited deductions on the return route (interest, ground rent, licence fees, 20% further deduction), the Housing Authority long-lease rebate, late TA24 interest and undeclared rent. Trigger on: rental income Malta, 15% rent tax, TA24, landlord tax Malta, Housing Authority lease rebate.

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• how-to-submit-capital-gain-taxes-in-malta →

  Working method for the accountant supporting a seller of Malta immovable property at the deed, tax year 2026. Covers the article 5A final withholding tax on the transfer value (8% general, 10% for property acquired before 2004, 5% within five years, 2% for a first home sold within three years, 7% for property inherited before 25 November 1992, 12% of the gain by default for later inheritances and donations, unless the seller elects the transfer-value rate), the own-residence exemption, brokerage deduction, the notary's DDT1 and payment, the 15% valuation tolerance, and non-resident opt-out at 7% provisional tax. Trigger on: sell property Malta, property transfer tax Malta, 8% final tax, capital gains on a house in Malta, inherited property sale Malta, notary tax Malta.

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• malta-bookkeeping →

  Use this skill whenever asked about bookkeeping, a chart of accounts, expense classification, asset capitalisation, depreciation against tax wear and tear, bank reconciliation, record keeping or management accounts for a Maltese company or self-employed person in 2026. Covers a recommended chart of accounts mapped to GAPSME statements, revenue and VAT recording, which expenses fail the Income Tax Act test, the S.L. 123.01 minimum years for wear and tear and the EUR 14,000 car cap, the EUR 1,160 VAT capital goods threshold, record retention (10 years for a company under the Companies Act, 9 years for income tax where the Companies Act rule does not apply, 6 years VAT), and the GAPSME and Companies Act size tests. Trigger on: chart of accounts Malta, nominal codes, bookkeeping Malta, capitalise or expense, depreciation Malta, wear and tear, bank reconciliation, GAPSME, small company accounts Malta.

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• malta-financial-statements →

  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.

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• malta-formation →

  Use this skill whenever asked about forming, incorporating or registering a company in Malta in 2026. Covers the entity types (sole trader, partnership en nom collectif, private limited company, single member company, public limited company), the Companies Act rules on name, memorandum, minimum share capital (EUR 1,164.69 private, EUR 46,587.47 public) and paid-up share (20% and 25%), directors and the company secretary, the Malta Business Registry registration fee (EUR 100 electronic up to EUR 1,500 authorised capital), beneficial owner filings, the annual return (EUR 85 electronic fee, 42 days), accounts deadlines, tax and VAT registration, and post-formation compliance. Trigger on: set up a company in Malta, Malta Ltd, MBR registration, BAROS, incorporate in Malta, Malta company costs, Malta share capital, Malta memorandum and articles, company secretary Malta.

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• 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.

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• 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.

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• malta-ssc →

  Use this skill whenever asked about Malta Social Security Contributions (SSC) for self-employed or self-occupied individuals. Trigger on phrases like "how much SSC do I pay", "Class 2 contributions", "social security self-employed", "SSC calculation", "SSC arrears", "do I need to pay SSC", "SSC and income tax", "DSS payment", "Class 2 quarterly debit", or any question about Malta SSC obligations for a self-employed client. Also trigger when classifying bank statement transactions that relate to DSS debits, SSC direct debits, or government social security payments from BOV, HSBC, or other Maltese banks. Also trigger when reconciling personal social-security contributions alongside an income tax computation; do not invent a personal contribution deduction or return-box mapping. This skill covers Class 2 rates, min/max caps, payment schedule, registration, penalties, interaction with income tax, TA22 part-time regime, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any SSC-related work.

  GitHub source