Malta is a common EU base for holding, trading and service companies, largely because of its shareholder refund tax system. Compliance runs on two separate tracks. The Malta Business Registry (MBR) receives the annual return and the financial statements. The Malta Tax and Customs Administration (MTCA) receives the tax return and payments. The two use different clocks, which is the main source of late filings.

This guide covers the private limited liability company, the usual vehicle for a foreign-owned subsidiary, and notes where public companies and branches differ. It is written for founders and for legal, finance and operations teams.

Updated November 9, 2026. Maltese authorities often publish extended electronic filing dates, so this guide separates standard deadlines from extensions and tells you where to confirm them.

Entity compliance Malta: the quick answer

• File the annual return with the MBR within 42 days of the company's anniversary date, which professional sources describe as the made-up date linked to incorporation.

• Approve the financial statements within ten months of the financial year-end for a private company, and file them with the MBR within a further 42 days.

• File the company income tax return and self-assessment within nine months of the year-end, with the tax paid by the same date.

• Keep payroll, VAT and beneficial owner filings up to date, and confirm the shareholder refund claims after dividends.

What determines a Maltese company's compliance requirements?

The company type, its activity and the tax regime decide the work. Most Maltese companies must have their financial statements audited, according to professional sources, and the audit is usually completed before the tax return because the return is based on the audited accounts. Public companies have shorter periods than private ones.

Tax profile matters. Professional sources describe a headline corporate rate of 35 percent with a shareholder refund system that can reduce the effective rate to about 5 percent for qualifying income, and a flat 15 percent election without imputation (FITWI) introduced in 2025. A company must choose between the two approaches, so the choice affects both the filings and the cash flow.

Annual entity requirements in Malta: the core checklist

1. Annual return

Every company files an annual return with the MBR through its online system, which professional sources link to the portal known as BAROS. The return confirms the registered office, the directors, the company secretary and the shareholders as at the anniversary date. The MBR states that penalties start when the return is not filed within 42 days from the made-up date, and that the late filing penalty can be as high as EUR 2,329.37 per annual return. Check the current penalty schedule with the MBR.

2. Financial statements

Directors prepare the statements and the shareholders approve them. Professional sources and a law firm note put the approval at ten months after year-end for a private company and seven months for a public company, with filing at the MBR within 42 days after that. The annual return and the accounts are separate filings, and professional sources warn against treating them as one. Keep the signed accounts, the directors' report and the auditor's report.

3. Company income tax return

Companies file the income tax return electronically with the MTCA within nine months after the accounting year-end, and a tax computation and the financial statements accompany it. Professional sources note that the MTCA usually grants an electronic filing extension, with a later date announced for each year-end, while the manual return deadline stays earlier. The tax for a 31 December year-end falls due on 30 September of the following year, according to a professional source, so do not rely on the extended filing date for payment.

4. Provisional tax and payroll

Companies pay provisional tax in instalments during the year and settle the balance when the return is due. Employers use the Final Settlement System for monthly payroll tax and social security payments and file annual statements (FS3 and FS7) by 15 February, according to professional sources.

5. Shareholder refunds

Under the traditional system, the company pays tax at 35 percent, distributes a dividend and the shareholder claims a refund from the tax authority. The refund depends on the company having paid the tax, so keep a record of the tax paid and the dividend date. A company that elects the flat regime does not use the refund claim.

Tax and indirect tax obligations

The standard VAT rate is 18 percent, with reduced rates for some supplies, and VAT returns are filed quarterly or monthly depending on turnover. Intra-EU supplies need recapitulative statements. Withholding tax on dividends, interest and royalties paid to non-residents is generally not levied under domestic rules for qualifying cases, but check the details for your payment.

Related-party transactions need arm's-length terms. Maltese companies in groups should also review the substance requirements for the activities that benefit from the refund system and the rules on controlled foreign companies that the parent country applies.

Foreign-owned subsidiaries

Foreign persons can own Maltese companies. A private company needs at least one shareholder, one director and a company secretary, and a registered office in Malta. Founders sign a memorandum and articles, and the company is registered with the MBR. Foreign corporate shareholders provide documents with an apostille or legalization, and banks apply due diligence to foreign-owned accounts.

A parent that wants Malta to be the place of tax residence should hold board meetings in Malta and keep records of the decisions taken there. Intercompany loans, services and royalties need contracts and pricing support.

First-year and event-triggered obligations

In the first year, the company is registered with the MBR, obtains its tax number, registers for VAT and as an employer if needed, opens a bank account and sets up its accounting records. The first annual return is due 42 days after the first anniversary.

Events that trigger filings include a change of directors or secretary, a change of registered office, a share allotment or transfer, a change of name, a merger and a strike-off. Changes are notified to the MBR on the relevant forms, and ownership changes affect the beneficial owner records.

Employment and local requirements

Maltese employers register with the tax authority, deduct tax and social security contributions and issue written terms of employment. Employees have statutory leave, bonuses under sector wage orders, notice rights tied to service and minimum wage protection. Many foreign-owned subsidiaries use a local payroll provider.

Record-keeping and governance in Malta

Maltese companies must keep accounting records that explain their transactions and keep them for the period set in company and tax law, which professional sources commonly place at ten years, so ask your accountant for the period that applies. Keep the registers of members and directors, the minutes of board and general meetings, the filed returns and the receipts for registry fees. A foreign parent should know who holds the BAROS and MTCA credentials, and should review the list when directors or advisers change.

Build a compliance calendar for Malta

A compliance calendar turns the rules above into dated tasks with named owners. Start from the financial year-end and the incorporation anniversary, then add the recurring monthly and quarterly items. Review it each quarter, because deadlines, extensions and registry systems change.

• January to March: close the books and brief the auditor.

• Within 42 days of the anniversary: file the annual return with the MBR.

• Within ten months of year-end: approve the financial statements.

• Within 42 days of approval: file the statements with the MBR.

• Within nine months of year-end: file the tax return and pay the tax.

• After dividends: file the shareholder refund claims.

Common mistakes

• Confusing the registration anniversary with the financial year-end.

• Treating the annual return and the accounts as one filing.

• Relying on the extended electronic filing date for payment.

• Missing the election between the refund system and the flat regime.

• Forgetting to keep proof that the company paid the tax.

• Neglecting the 15 February payroll statements.

Entity compliance Malta: frequently asked questions

When is the Maltese annual return due?

Within 42 days of the company's anniversary date, according to the MBR.

When are the financial statements due?

Approval within ten months of year-end for a private company, then filing within 42 days.

When is the tax return due?

Within nine months of the accounting year-end, with electronic filing extensions often granted.

What is the corporate tax rate?

A headline 35 percent with a shareholder refund system, or a flat 15 percent if the company elects the regime without imputation.

Is an audit required?

Most Maltese companies must have their financial statements audited, according to professional sources.

What is the VAT rate?

18 percent, with reduced rates for some supplies.

How CoverPin can help

CoverPin helps finance, legal and operations teams track entity obligations across countries. See our international entities overview, learn about compliance advisory, or browse more guides in our legal and compliance resources.

This article is general information, not legal, tax or accounting advice. Confirm current requirements with the relevant authority or a qualified local adviser before acting.