Malta tax guide
Malta tax deadlines for the self-employed, 2026
Every date the Maltese system expects something from a self-employed person, in one place: what is due, when, who it applies to, and what late costs. The table is generated from the same dated rule set the Settlano app runs on.
The calendar, in date order
These are the fixed statutory dates. The table is generated from the same dated rule set the Settlano app computes with, so when a date or a share changes in the rules, it changes here in the same build.
| Date | What is due | Who it applies to |
|---|---|---|
| 15 February | The annual VAT declaration for the year just ended | Article 11 (small undertaking) registrants |
| 30 April | Provisional tax instalment 1 (20%) and Class 2 instalment 1 | Self-employed on the instalment system |
| 30 April | Form TA22 with the 10% flat-rate payment for last year | Part-timers on the TA22 route |
| 30 April | Form TA24 with the 15% final tax on last year’s gross rent | Landlords electing the flat rate |
| 30 June | The income tax return, on paper | Everyone who files on paper |
| 31 July | The same return, filed online through myTax | Everyone who files online |
| 31 August | Provisional tax instalment 2 (30%) and Class 2 instalment 2 | Self-employed on the instalment system |
| 21 December | Provisional tax instalment 3 (50%) and Class 2 instalment 3 | Self-employed on the instalment system |
| 31 December | Personal pension contributions that earn the year’s 25% tax credit (max €750) | Anyone using the PRS credit |
Your VAT dates are personal
VAT return dates are deliberately missing from the table above, because they depend on your registration. Under Article 10 you file quarterly, and each return is due by the 15th of the second month after your quarter ends, with online filing typically adding a seven-day grace. The catch is that your quarters are allocated when you register and do not have to follow the calendar, so read the dates off your VAT registration certificate rather than assuming January to March is your first quarter.
Under Article 11, the small-undertaking registration below the €35,000 threshold, there are no quarterly returns at all: one annual declaration, due 15 February. The threshold guide covers which registration you should be on and what happens when you cross the line.
What late actually costs
A late provisional-tax instalment attracts additional tax of 1% a month or part of one, under article 44(1)(a) of the Income Tax Management Act. Separately, unpaid income tax carries interest at 0.6% a month under article 44(2A), capped at the amount of the tax itself. And since 1 January 2026, late Class 2 contributions carry interest at the same ITMA rate, currently 0.6% a month, in place of the old 1% charge.
None of these are dramatic on a small bill for a short delay. All of them are corrosive on a large bill left for months, which is exactly how deadline trouble usually happens: not defiance, just a date nobody was watching.
The first year is quieter, then it is not
A first-year trader usually has no provisional-tax schedule, because there is no last self-assessment to benchmark it on, and pays Class 2 at the SA weekly minimum rather than 15% of a prior year. That quiet first year ends abruptly: the first return lands the following June, and the first full three-instalment year follows it. Registering as self-employed walks through what starts when, and the provisional tax guide covers the instalments themselves.
Put them in your calendar
The fixed dates above are available as a calendar file: every statutory date as an all-day event, importable into Apple Calendar, Google Calendar or Outlook. It deliberately excludes VAT return dates, because yours are personal and a wrong date in a calendar is worse than none.
Download the 2026 calendar file
The Settlano app goes further than a static calendar: it counts down each date, estimates what will be due beside it, and reminds you before, not after.
Common questions
When is provisional tax due in Malta?
In three instalments: 20% by 30 April, 30% by 31 August and 50% by 21 December, benchmarked on your last self-assessment. Class 2 social security shares the same three dates, as its own separate bill.
When is the Malta tax return due?
30 June on paper, or 31 July if you file online through myTax. The return settles the year after the provisional instalments have done the heavy lifting.
When are Maltese VAT returns due?
It depends on your registration. Article 10 registrants file quarterly, with each return due by the 15th of the second month after the quarter ends, and filing online typically adds a seven-day grace. Your own quarter dates are on your VAT registration, so check the certificate rather than assuming calendar quarters. Article 11 registrants file one annual declaration by 15 February instead.
Do the dates move in my first year?
Usually there is no provisional-tax schedule in year one, because the instalments are benchmarked on a last self-assessment that does not exist yet. Class 2 starts at the SA weekly minimum instead of 15% of a prior year. The return dates are the same for everyone.
Settlano counts down every one of these dates on your phone, with an estimate beside each.
Join the beta