Every Malta Tax and Customs Administration (MTCA) tax deadline explained in plain English — VAT, corporate tax, personal income tax, social security, and more. Covers key filing and payment dates required by the EU VAT Directive and national tax laws.
Next Malta deadline
Oct 30, 2026 · in 5 days
Payroll tax and social security payment (FS5) — September 2026
Employers remit the income tax deducted from September 2026 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Add these dates to your calendar (.ics)Article 10 VAT-registered businesses whose three-month tax period ends in November 2025 (September 2025 to November 2025) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in December 2025 submit the recapitulative statement electronically.
Employers remit the income tax deducted from December 2025 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in December 2025 (October 2025 to December 2025) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in January 2026 submit the recapitulative statement electronically.
Employers remit the income tax deducted from January 2026 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in January 2026 (November 2025 to January 2026) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in February 2026 submit the recapitulative statement electronically.
Employers remit the income tax deducted from February 2026 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in February 2026 (December 2025 to February 2026) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in March 2026 submit the recapitulative statement electronically.
Employers remit the income tax deducted from March 2026 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Self-employed people and others with income not taxed at source pay the 1st provisional tax instalment for 2026 income (20% of the provisional tax based on the last assessed tax).
Companies with a financial year ending 31 December pay the 1st provisional tax instalment on 2026 profits (20% of the provisional tax). Other year ends pay in the 4th, 8th and 12th months of the year.
Article 10 VAT-registered businesses whose three-month tax period ends in March 2026 (January 2026 to March 2026) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in April 2026 submit the recapitulative statement electronically.
Employers remit the income tax deducted from April 2026 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in April 2026 (February 2026 to April 2026) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in May 2026 submit the recapitulative statement electronically.
Employers remit the income tax deducted from May 2026 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Individuals required to file — including the self-employed and those with income not covered by FSS deductions — submit the tax return for 2025 income and pay any tax still due by 30 June 2026.
Article 10 VAT-registered businesses whose three-month tax period ends in May 2026 (March 2026 to May 2026) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in June 2026 submit the recapitulative statement electronically.
Employers remit the income tax deducted from June 2026 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in June 2026 (April 2026 to June 2026) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in July 2026 submit the recapitulative statement electronically.
Employers remit the income tax deducted from July 2026 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Self-employed people and others with income not taxed at source pay the 2nd provisional tax instalment for 2026 income (30% of the provisional tax based on the last assessed tax).
Companies with a financial year ending 31 December pay the 2nd provisional tax instalment on 2026 profits (30% of the provisional tax). Other year ends pay in the 4th, 8th and 12th months of the year.
Article 10 VAT-registered businesses whose three-month tax period ends in July 2026 (May 2026 to July 2026) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in August 2026 submit the recapitulative statement electronically.
Employers remit the income tax deducted from August 2026 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Companies with a 31 December 2025 year end file the company tax return and pay the balance of tax nine months after the year end. Other year ends follow the same nine-month rule.
Article 10 VAT-registered businesses whose three-month tax period ends in August 2026 (June 2026 to August 2026) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in September 2026 submit the recapitulative statement electronically.
Employers remit the income tax deducted from September 2026 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in September 2026 (July 2026 to September 2026) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in October 2026 submit the recapitulative statement electronically.
Employers remit the income tax deducted from October 2026 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in October 2026 (August 2026 to October 2026) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in November 2026 submit the recapitulative statement electronically.
Self-employed people and others with income not taxed at source pay the 3rd provisional tax instalment for 2026 income (50% of the provisional tax based on the last assessed tax).
Companies with a financial year ending 31 December pay the 3rd provisional tax instalment on 2026 profits (50% of the provisional tax). Other year ends pay in the 4th, 8th and 12th months of the year.
Employers remit the income tax deducted from November 2026 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in November 2026 (September 2026 to November 2026) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in December 2026 submit the recapitulative statement electronically.
Employers remit the income tax deducted from December 2026 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in December 2026 (October 2026 to December 2026) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in January 2027 submit the recapitulative statement electronically.
Employers remit the income tax deducted from January 2027 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in January 2027 (November 2026 to January 2027) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in February 2027 submit the recapitulative statement electronically.
Employers remit the income tax deducted from February 2027 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in February 2027 (December 2026 to February 2027) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in March 2027 submit the recapitulative statement electronically.
Employers remit the income tax deducted from March 2027 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Self-employed people and others with income not taxed at source pay the 1st provisional tax instalment for 2027 income (20% of the provisional tax based on the last assessed tax).
Companies with a financial year ending 31 December pay the 1st provisional tax instalment on 2027 profits (20% of the provisional tax). Other year ends pay in the 4th, 8th and 12th months of the year.
Article 10 VAT-registered businesses whose three-month tax period ends in March 2027 (January 2027 to March 2027) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in April 2027 submit the recapitulative statement electronically.
Employers remit the income tax deducted from April 2027 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in April 2027 (February 2027 to April 2027) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in May 2027 submit the recapitulative statement electronically.
Employers remit the income tax deducted from May 2027 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Individuals required to file — including the self-employed and those with income not covered by FSS deductions — submit the tax return for 2026 income and pay any tax still due by 30 June 2027.
Article 10 VAT-registered businesses whose three-month tax period ends in May 2027 (March 2027 to May 2027) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in June 2027 submit the recapitulative statement electronically.
Employers remit the income tax deducted from June 2027 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in June 2027 (April 2027 to June 2027) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in July 2027 submit the recapitulative statement electronically.
Employers remit the income tax deducted from July 2027 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Self-employed people and others with income not taxed at source pay the 2nd provisional tax instalment for 2027 income (30% of the provisional tax based on the last assessed tax).
Companies with a financial year ending 31 December pay the 2nd provisional tax instalment on 2027 profits (30% of the provisional tax). Other year ends pay in the 4th, 8th and 12th months of the year.
Article 10 VAT-registered businesses whose three-month tax period ends in July 2027 (May 2027 to July 2027) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in August 2027 submit the recapitulative statement electronically.
Employers remit the income tax deducted from August 2027 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Companies with a 31 December 2026 year end file the company tax return and pay the balance of tax nine months after the year end. Other year ends follow the same nine-month rule.
Article 10 VAT-registered businesses whose three-month tax period ends in August 2027 (June 2027 to August 2027) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in September 2027 submit the recapitulative statement electronically.
Employers remit the income tax deducted from September 2027 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in September 2027 (July 2027 to September 2027) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in October 2027 submit the recapitulative statement electronically.
Employers remit the income tax deducted from October 2027 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Article 10 VAT-registered businesses whose three-month tax period ends in October 2027 (August 2027 to October 2027) file the VAT return and pay the VAT due by this date. The MTCA allocates each business its own quarter cycle, so check the period on your VAT certificate.
Article 10 VAT-registered businesses that made intra-EU supplies of goods or B2B services to customers in other EU countries in November 2027 submit the recapitulative statement electronically.
Self-employed people and others with income not taxed at source pay the 3rd provisional tax instalment for 2027 income (50% of the provisional tax based on the last assessed tax).
Companies with a financial year ending 31 December pay the 3rd provisional tax instalment on 2027 profits (50% of the provisional tax). Other year ends pay in the 4th, 8th and 12th months of the year.
Employers remit the income tax deducted from November 2027 wages, the social security contributions and the maternity fund contribution, with the FS5 payer's monthly payment advice, by the last working day of the following month.
Browse the main tax categories for Malta. Each category includes key forms and filing requirements.
90 deadlines in the 2026–2027 calendar, by tax type.
Counted from the dates listed on this page. Your own filing frequency depends on turnover, registration and scheme — confirm it with Malta Tax and Customs Administration (MTCA).
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This tax calendar is provided as a reference guide. Deadlines may change due to legislative changes or Malta Tax and Customs Administration (MTCA) announcements. Always verify with the {authority} website or a qualified tax professional. Malta Tax and Customs Administration (MTCA) website.
Before you file or pay
Why this matters: missed dates can lead to late filing charges, interest, loss of a relief or an avoidable compliance review. This page is a planning aid, not a legal determination. It was last content-reviewed on 2026-10-09; verify the live rule with Malta Tax and Customs Administration (MTCA) before acting.
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