Malta · Calendar year 2026 into 2027
VAT, FS5 payroll, FS3 and FS7, provisional tax, income tax return, annual accounts and MBR annual return dates for Maltese companies and individuals.
Month by month for the calendar year, then the rules for the deadlines that follow your own year end. The My Cadence tracker turns this into your own list with reminders.
Malta's individual tax year is the calendar year. For those with a provisional tax schedule, the standard payment dates are 30 April, 31 August and 21 December. Employers submit FS3 and FS7 payroll statements by 15 February, and Article 10 VAT returns are generally filed by the 22nd of the second month after each assigned period. Corporate tax returns, annual accounts and the MBR annual return follow the company's own year end and registration date.
The MTCA may assign different VAT periods or publish extensions. Check your account and the authority's notices for dates affected by weekends, public holidays or extensions. The calendar dates below show standard reference dates, not a guarantee for every registration. MTCA Article 10 registration guidance explains the electronic return rule.
| Obligation | Due | Notes |
|---|---|---|
| Article 10 VAT return and payment | Generally the 22nd of the second month after the assigned period ends | Generally three-month periods, filed electronically. Check your MTCA notice for the period, any different direction and extensions. |
| FS5 payroll remittance | By the last working day of the following month | Tax and social security contributions withheld. The tracker explains this rule but omits fixed FS5 calendar dates because it does not calculate Maltese public holidays. Malta government FS5 guidance. |
| Company tax payment and manual return | January–June year ends: 31 March next year; July–December: generally 9 months after year end | For a 31 December 2025 year end, payment/manual filing is due 30 September 2026. The MTCA extended online filing to 27 November 2026; this does not extend payment. Registered tax practitioners submit company returns online. |
| Annual accounts to the MBR | Generally within 10 months and 42 days of the year end (private companies) | Accounts must generally be approved within 10 months. The MBR notes that some small private companies can use auditor-report exemptions; check the filing format that applies. |
| MBR annual return | Within 42 days after the exact anniversary of registration | Fee scaled to authorised share capital. The tracker omits this date because it does not collect the exact anniversary. |
| Provisional tax | 30 April, 31 August, 21 December | Only where an MTCA provisional tax schedule applies. For individuals, these are the first (at least 20% of the benchmark), second (a further 30%) and final (remaining balance) instalments. Companies with a non-December accounting year start with the first date in their basis period, so the order and percentages differ by company. Check the MTCA payment notice and any approved reduction. MTCA provisional tax booklet. |
| Individual income tax return | 31 July 2026 for the 2026 assessment | The MTCA announced this filing and payment deadline for individuals; check its notice for later assessment years. |
| Date | Deadline | Applies to |
|---|---|---|
| 15 Feb | Submit employee FS3 statements and FS7 annual reconciliation to MTCA for 2025 | Employers |
| 22 Feb | Article 10 VAT return and payment, period ended 31 December (standard date) | Article 10 registrations with this period |
| Date | Deadline | Applies to |
|---|---|---|
| 31 Mar | Tax payment and manual return for January–June 2025 company year ends (online filing extended to 31 July 2026) | Companies with those year ends |
| Date | Deadline | Applies to |
|---|---|---|
| 30 Apr | Provisional tax payment date | Taxpayers with an MTCA provisional tax schedule; instalment order depends on the company's accounting period |
| Date | Deadline | Applies to |
|---|---|---|
| 22 May | Article 10 VAT return and payment, period ended 31 March (standard date) | Article 10 registrations with this period |
| Date | Deadline | Applies to |
|---|---|---|
| 31 Jul | Individual income tax return and payment for the 2026 assessment | Individuals; see MTCA notice |
| 31 Jul | Extended electronic company tax return for January–August 2025 month-end year ends; earlier tax payment dates still apply | Companies filing online through a registered tax practitioner |
| Date | Deadline | Applies to |
|---|---|---|
| 22 Aug | Article 10 VAT return and payment, period ended 30 June (standard date; check the MTCA notice) | Article 10 registrations with this period |
| 31 Aug | Provisional tax payment date | Taxpayers with an MTCA provisional tax schedule; check the instalment and amount on your notice |
| Date | Deadline | Applies to |
|---|---|---|
| 30 Sep | Tax payment and manual return for 31 December 2025 company year ends | Companies with that year end |
| Date | Deadline | Applies to |
|---|---|---|
| 22 Nov | Article 10 VAT return and payment, period ended 30 September (standard date; check the MTCA notice) | Article 10 registrations with this period |
| 27 Nov | Extended electronic company tax return for 31 December 2025 year ends; tax payment stayed due 30 September | Companies filing online through a registered tax practitioner |
| Date | Deadline | Applies to |
|---|---|---|
| 12 Dec | Calculated annual-accounts filing reference date for 31 December 2025 private-company year ends (10 months plus 42 days) | Private companies; this date falls on a Saturday, so check the MBR record and filing arrangements, including whether an auditor's report is required |
| 21 Dec | Provisional tax payment date | Taxpayers with an MTCA provisional tax schedule; check the instalment and amount on your notice |
| Date | Deadline | Applies to |
|---|---|---|
| 15 Feb | Submit employee FS3 statements and FS7 annual reconciliation to MTCA for 2026 | Employers |
| 22 Feb | Article 10 VAT return and payment, period ended 31 December 2026 (standard date) | Article 10 registrations with this period |
| Date | Deadline | Applies to |
|---|---|---|
| Last working day | FS5 remittance for the previous month's payroll | Employers; check the MTCA account for the exact date |
| Anniversary | MBR annual return within 42 days of the registration anniversary | Companies |
Reviewed 25 September 2026. These are standard planning dates, not advice. Weekend and public-holiday treatment differs by obligation, and authorities may grant extensions; confirm the exact date in your MTCA or MBR record or with your adviser. Cadence prepares the work behind these deadlines for accounting firms and businesses; it does not file or advise.
Primary sources: MTCA company tax return rules and 2026 filing table, MBR annual return and annual accounts guidance, MTCA Article 10 VAT guidance, MTCA provisional tax guidance, and Malta government FS5 guidance.
Common questions
Article 10 VAT returns are generally filed electronically by the 22nd of the second month after the assigned period ends: a period ending 31 March has a standard date of 22 May. Check your MTCA notice for your period and any extension.
By 15 February each year, employers submit employee FS3 statements and the FS7 annual reconciliation to the Malta Tax and Customs Administration for the previous calendar year. See the MTCA employer guidance.
For January–June year ends, the manual return and tax payment date is 31 March of the following year. For July–December year ends, it is generally nine months after year end. For a 31 December 2025 year end, tax payment/manual filing is 30 September 2026, while the MTCA extended electronic filing to 27 November 2026. The online extension does not extend payment.
No. Companies generally file annual accounts with the Malta Business Registry within ten months and forty-two days of the year end for private companies, but some small private companies can use auditor-report exemptions. Check the filing format that applies.
The standard dates are 30 April, 31 August and 21 December for taxpayers with an MTCA provisional tax schedule. For individuals, these are the first, second and final instalments. For a company with a non-December accounting year, the order depends on its basis period. Confirm the amounts on the MTCA payment notice and guidance.
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