Do I have to file an income-tax return in Malta?
No, not everyone has to file an income-tax return in Malta. The tax authority — the MTCA (Malta Tax and Customs Administration, formerly the Commissioner for Revenue/CFR) — for many employees whose income comes only from employment under the FSS (Final Settlement System) issues a tax statement instead of requiring a return. If you agree with the figures, you need do nothing; if you disagree, you can request a return and file it. But anyone with other income — self-employment, rent, taxable foreign income or other gains — must file a return. The myth: that "the deadline is always 30 June." For the year of assessment 2026 (basis year 2025), the MTCA extended the deadline — both manual and electronic — to 31 July 2026. Check your position before you assume you are exempt.
📋 The rules
- Many employees with income only under the FSS need not file a return: the MTCA issues a tax statement setting out their tax position.
- If you disagree with the tax statement, you have the right to request a return and file it to correct the figures.
- Anyone with income not all under the FSS — self-employment, rent, foreign income, other gains — must file an income-tax return.
- The deadline for the year of assessment 2026 (basis year 2025) was extended from 30 June to 31 July 2026.
- Even if you receive no return, you have a duty to declare untaxed income and to pay the tax due.
🔓 Exceptions
- Even with only FSS income, it can pay to file a return to claim a refund or deductions that did not appear in the statement.
- Certain kinds of income — such as some foreign income or income from different sources — always require a full declaration.
- Deadlines and arrangements can vary from year to year and for certain categories; check with the MTCA or your accountant.
⚠️ Penalties & fines
Ignoring a tax obligation costs more than the tax itself. If you had to file a return and did not, or filed late, the MTCA can impose a penalty for late filing and interest on the unpaid tax that keeps rising each month you delay payment. The longer you wait, the bigger the bill, and the exact amount of the penalty and interest is set by the MTCA under the Income Tax Management Act. If you accept a wrong tax statement because you did not check it, you can lose a refund you were entitled to, or end up paying less than you should and be caught later. Undeclared income — such as rent or foreign gains — can surface in an audit and bring an additional assessment with penalties. Keeping records and paying on time avoid all of this, and where there is doubt, it is better to consult the MTCA or a tax adviser than to assume you are exempt.
📎 Official sources
- MTCA · Malta Tax and Customs Administration (formerly the Commissioner/CFR) →
- Legislation Malta · Income Tax Act (Cap. 123) →
- Legislation Malta · Income Tax Management Act (Cap. 372) →
❓ Frequently asked
I'm an ordinary employee — do I need to file a return?
Probably not. If all your income passes through the FSS on your payslip, the MTCA normally issues you a tax statement instead, and you need not file a return. It still pays to check that the figures are correct and that you have claimed all the deductions you are due.
Is the deadline still 30 June?
No, not for the year of assessment 2026. The MTCA extended the deadline — for both manual and electronic filing — to 31 July 2026. The old 30 June figure that echoes everywhere does not apply this year.
I had rental income — do I have to declare it?
Yes. Rental income does not pass through the FSS, so it must be declared, whether or not you choose the flat rate on rent. Anyone with income beyond FSS wages generally has to file an income-tax return.
What do I do if I disagree with the tax statement?
You have the right to request a return and fill it in to correct the position. This matters both if you think you are overpaying and are due a refund, and if there is income that did not appear in the authority's calculation.
What happens if I file late?
Late filing or non-filing can bring penalties and interest on the unpaid tax, which keeps rising over time. The precise amount is set by the MTCA, so the longer you wait the bigger the bill — it is better to sort it out quickly.
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