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Corporate Tax

Tax Rate

Companies pay tax at the fixed rate of 35%.

A company must file a tax return within 9 months from its financial year end or 31st March in certain cases where the accounting year end is not 31st December.

Full Imputation System

Malta's full imputation system also applies to companies. This means that if a company or individual receives an income which has been already taxed, that tax can be deducted from the tax liability on the total income for the year. In certain cases paying no further tax or even receiving a refund if the applicable rate of tax in the hands of the receiving person is lower that the corporate tax rate.

Method of paying Tax

Companies must pay three advance payments in April, August and December. These three tax installments are to be calculated on the tax liability of the last filed tax declaration.

Any under payment has to be settled by the end of September of the following year.