MALTA TAX CALENDAR 2026.
Every Malta compliance deadline for 2026 in one place. VAT quarters, monthly FSS, provisional tax, corporate tax return and MBR annual return. Print it or save it as a PDF.
January
1 item- 31 JanPayroll/FSS
FSS tax & SSC payment (employers)
Monthly remittance of FSS tax and Social Security Contributions for the prior month's payroll. Submit FS5 and pay by the end of the month following the payroll month.
Source: Commissioner for Tax & Customs (Malta) →
February
2 items- 15 FebVAT
VAT return & payment, period Oct, Dec 2025
Quarterly VAT return (Article 10 registration). Submission and payment due 6 weeks after the end of the VAT period.
Source: Commissioner for Tax & Customs (Malta) → - 28 FebPayroll/FSS
FSS tax & SSC payment (employers)
Monthly remittance of FSS tax and Social Security Contributions for the prior month's payroll. Submit FS5 and pay by the end of the month following the payroll month.
Source: Commissioner for Tax & Customs (Malta) →
March
1 item- 31 MarPayroll/FSS
FSS tax & SSC payment (employers)
Monthly remittance of FSS tax and Social Security Contributions for the prior month's payroll. Submit FS5 and pay by the end of the month following the payroll month.
Source: Commissioner for Tax & Customs (Malta) →
April
2 items- 30 AprOther
Personal income tax return (paper, manual filers)
Manual personal income tax return submission deadline for tax year 2025. Most filers use online filing with later deadline.
Source: Commissioner for Tax & Customs (Malta) → - 30 AprPayroll/FSS
FSS tax & SSC payment (employers)
Monthly remittance of FSS tax and Social Security Contributions for the prior month's payroll. Submit FS5 and pay by the end of the month following the payroll month.
Source: Commissioner for Tax & Customs (Malta) →
May
2 items- 15 MayVAT
VAT return & payment, period Jan, Mar 2026
Quarterly VAT return (Article 10 registration). Submission and payment due 6 weeks after the end of the VAT period.
Source: Commissioner for Tax & Customs (Malta) → - 31 MayPayroll/FSS
FSS tax & SSC payment (employers)
Monthly remittance of FSS tax and Social Security Contributions for the prior month's payroll. Submit FS5 and pay by the end of the month following the payroll month.
Source: Commissioner for Tax & Customs (Malta) →
June
2 items- 30 JunOther
Online personal income tax return
Online personal income tax submission deadline for tax year 2025 (basis 2025 income).
Source: Commissioner for Tax & Customs (Malta) → - 30 JunPayroll/FSS
FSS tax & SSC payment (employers)
Monthly remittance of FSS tax and Social Security Contributions for the prior month's payroll. Submit FS5 and pay by the end of the month following the payroll month.
Source: Commissioner for Tax & Customs (Malta) →
July
1 item- 31 JulPayroll/FSS
FSS tax & SSC payment (employers)
Monthly remittance of FSS tax and Social Security Contributions for the prior month's payroll. Submit FS5 and pay by the end of the month following the payroll month.
Source: Commissioner for Tax & Customs (Malta) →
August
2 items- 15 AugVAT
VAT return & payment, period Apr, Jun 2026
Quarterly VAT return (Article 10 registration). Submission and payment due 6 weeks after the end of the VAT period.
Source: Commissioner for Tax & Customs (Malta) → - 31 AugPayroll/FSS
FSS tax & SSC payment (employers)
Monthly remittance of FSS tax and Social Security Contributions for the prior month's payroll. Submit FS5 and pay by the end of the month following the payroll month.
Source: Commissioner for Tax & Customs (Malta) →
September
2 items- 30 SepCorporate Tax
Corporate income tax return & balance payment
Companies with a 31 December 2025 year-end: file the corporate income tax return and settle any outstanding balance. Online filing extension typically applies.
Source: Commissioner for Tax & Customs (Malta) → - 30 SepPayroll/FSS
FSS tax & SSC payment (employers)
Monthly remittance of FSS tax and Social Security Contributions for the prior month's payroll. Submit FS5 and pay by the end of the month following the payroll month.
Source: Commissioner for Tax & Customs (Malta) →
October
1 item- 31 OctPayroll/FSS
FSS tax & SSC payment (employers)
Monthly remittance of FSS tax and Social Security Contributions for the prior month's payroll. Submit FS5 and pay by the end of the month following the payroll month.
Source: Commissioner for Tax & Customs (Malta) →
November
2 items- 15 NovVAT
VAT return & payment, period Jul, Sep 2026
Quarterly VAT return (Article 10 registration). Submission and payment due 6 weeks after the end of the VAT period.
Source: Commissioner for Tax & Customs (Malta) → - 30 NovPayroll/FSS
FSS tax & SSC payment (employers)
Monthly remittance of FSS tax and Social Security Contributions for the prior month's payroll. Submit FS5 and pay by the end of the month following the payroll month.
Source: Commissioner for Tax & Customs (Malta) →
December
3 items- 21 DecCorporate Tax
Provisional tax (PT) third instalment
Third and final provisional tax instalment for the current year of assessment. Applies to companies and self-employed under PT scheme.
Source: Commissioner for Tax & Customs (Malta) → - 31 DecMBR
MBR annual return window (registration date)
Companies must file their annual return with the Malta Business Registry within 42 days of the anniversary of incorporation. Confirm your specific date.
Source: Malta Business Registry → - 31 DecPayroll/FSS
FSS tax & SSC payment (employers)
Monthly remittance of FSS tax and Social Security Contributions for the prior month's payroll. Submit FS5 and pay by the end of the month following the payroll month.
Source: Commissioner for Tax & Customs (Malta) →
This calendar is a planning aid. Always confirm specific deadlines with your accountant or directly with the Commissioner for Tax & Customs (cfr.gov.mt) and the Malta Business Registry (mbr.mt). Public holidays may shift filing or payment dates.