tax return

Personal Tax Return Deadline in Malta: What You Need to Know in 2025

05/28/2025|FM Consultancy|

If you’re living or working in Malta, there’s one annual event you can’t afford to forget — and no, we’re not talking about the Isle of MTV. We’re talking about the personal income tax return deadline. Whether you’re employed, self-employed, retired, or just confused about what the taxman wants, this guide will walk you through everything you need to know. And of course, if you’d rather leave the calculations and submissions to the experts, FM Consultancy is here to help you file accurately, on time, and stress-free.

So, What’s the Actual Deadline?

The official deadline for submitting your personal tax return in Malta is typically the 30th of June following the end of the tax year (which is the calendar year, ending 31st December). So for the 2024 income year, your return is due by 30th June 2025.

However, if you’re filing electronically through the myTax portal, the deadline is usually extended to 31st July, a little digital bonus for going paperless.

Pro tip: Don’t leave it until the last minute. Malta’s Commissioner for Revenue (CFR) isn’t a fan of excuses — especially not the “my dog chewed my password” kind.

Who Needs to File a Tax Return in Malta?

Let’s break it down. You must file a personal income tax return if:

  • You are resident in Malta and earned any income, local or foreign.
  • You are domiciled or ordinarily resident in Malta and received worldwide income.
  • You are self-employed or a freelancer, regardless of how much you earned.
  • You had multiple jobs or switched jobs during the year.
  • You received rental income, dividends, capital gains, or other chargeable income.

Even if you’re fully employed and had tax deducted at source (under the Final Settlement System, or FSS), you may still be required to file a return — especially if:

  • You had multiple sources of income.
  • Your tax code changed.
  • You had tax refunds or adjustments.

Pro tip: Not sure if you need to file? FM Consultancy can quickly assess your situation and let you know — no jargon, no guesswork.

How Do You File a Tax Return in Malta?

There are two main ways:

1. Paper Return

  • Typically received by mail in April.
  • Must be filled out and submitted by post or in person by June 30th.

2. Online via myTax Services

  • Log in using your e-ID at https://cfr.gov.mt.
  • Offers more time (until July 31st) and less paperwork.
  • Automatic calculations make things easier, but you still need to understand what you’re inputting.

Pro tip: FM Consultancy can file for you as your tax representative, ensuring everything is submitted correctly and with any eligible deductions.

What Income Must Be Declared?

Here’s what typically goes into a Maltese personal tax return:

  • Employment income (salaries, bonuses, benefits)
  • Business or freelance income
  • Pensions (local and foreign)
  • Rental income
  • Dividends and interest
  • Capital gains (from property or certain assets)
  • Foreign income (if applicable to your residency status)

If you received any COVID-related government support or tax refunds, some of these may also need to be declared.

Deductions and Allowances

Malta offers several tax deductions that can reduce your tax liability. Common ones include:

  • Childcare fees
  • School transport or tuition fees
  • Home loan interest
  • Private health insurance
  • Donations to NGOs
  • Rent paid as a tenant
  • Maintenance payments (in case of separation/divorce)

However, you need to keep receipts and documentation to claim these — especially if you’re filing online.

Pro tip: Want to make sure you’re not missing out? FM Consultancy can review your income and advise you on every possible deduction you’re eligible for.

What Happens If You Miss the Deadline?

Late tax returns in Malta are subject to administrative penalties:

  • €10 to €500 for late submission
  • Additional fines if tax payments are also late
  • Interest on any unpaid tax amounts

The longer you delay, the worse it gets. Eventually, it can even block your ability to get tax refunds or apply for government benefits.

Special Cases to Watch Out For

Foreign Nationals Residing in Malta

If you are a foreigner living in Malta, your tax obligations depend on your residency and domicile status. Many expats are taxed only on Maltese-source income and foreign income that is remitted to Malta — but this can get complicated if you have global investments or offshore accounts.

Rental Income from Property

If you earn income from renting out residential property in Malta, you can opt for a flat 15% final withholding tax on gross rental income — no deductions allowed. However, if you prefer to declare the rental income in your personal tax return, you may do so under the normal tax rates, and potentially deduct allowable expenses (like maintenance and loan interest), but this only makes sense if your expenses are high enough to reduce your overall tax liability. Choosing the best option depends on your specific situation.

Self-Employed Individuals

Self-employed persons need to keep proper books and file both a tax return and a VAT return, if applicable. Don’t forget the provisional tax payments throughout the year too!

How FM Consultancy Can Help

Filing your tax return might sound simple — but one small mistake can cost you time, money, or your sanity. That’s where FM Consultancy comes in:

  • We prepare and file your tax return on time — no stress, no errors.
  • We make sure you claim every eligible deduction.
  • We advise on residency, foreign income, and rental declarations.
  • We act as your registered tax representative for correspondence with CFR.
  • We assist both individuals and self-employed clients, including freelancers and professionals.

Whether you’re a first-timer or you’ve been ignoring those CFR envelopes for years, we’ve got you covered.

Final Checklist for Your Personal Tax Return in Malta

Here’s a quick summary of what you’ll need:

✔️ Employment or pension FS3 forms
✔️ Rental income statements (if any)
✔️ Details of foreign income (if applicable)
✔️ Receipts for allowable deductions
✔️ Proof of social security contributions (if self-employed)

And most importantly…

✔️ A reliable tax partner like FM Consultancy to handle it all for you!

Ready to File Without the Fuss?

The deadline is coming. Whether you need a quick review or full hands-off support, FM Consultancy is here to ensure your 2024 tax return is smooth, correct, and penalty-free.

Contact us today to schedule your personal tax return filing or consultation. Let’s take the “taxing” out of tax season.