SHELTONS INTERNATIONAL GROUP
Personal Income Tax Returns for Basis Year 2025 (Year of Assessment 2026) have now been issued by the Malta tax authorities.
This serves as an important reminder for individuals residing in Malta, to review their personal tax position and assess their filing obligations carefully.
Particular attention should be given to:
– Residence and domicile status
– The treatment of foreign-source income and remittances
– Availability of any special tax status or preferential tax regimes
– Minimum tax considerations applicable to certain non-domiciled individuals
– The availability of deductions, tax credits and other reliefs
– Reporting obligations and overall compliance requirements
– Whether you are required to file a return or qualify as a non-filer
By when is the 2025 personal return due to be submitted?
The standard deadline for the manual submission of the personal income tax return is generally 30 June 2026, while the online submission deadline is typically extended to 31 July 2026.
Late filing and late payment of tax results in penalties and interest, making timely compliance and early preparation increasingly important.
At Sheltons Malta, our private client tax team can help you assess your position and assist with the preparation and filing of your tax return. Please feel free to reach out to us at [email protected]
