Electronic Filing Extension of Corporate Income Tax Returns for year of assessment 2026

The Commissioner for Tax and Customs notifies that the deadlines for the electronic filing of income tax returns for companies have been extended as follows:  Financial Year Ending Manual Return Deadline Web Submission Extension Deadline 31st January 2025 31st March 2026 31/07/2026 28th February 2025 31st March 2026 31/07/2026 31st March 2025 31st March 2026 31/07/2026 30th April 2025 31st March 2026 31/07/2026 31st May 2025 […]

Written By Stephen Balzan

On January 21, 2026
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The Commissioner for Tax and Customs notifies that the deadlines for the electronic filing of income tax returns for companies have been extended as follows: 

Financial Year EndingManual Return DeadlineWeb Submission Extension Deadline
31st January 202531st March 202631/07/2026
28th February 202531st March 202631/07/2026
31st March 202531st March 202631/07/2026
30th April 202531st March 202631/07/2026
31st May 202531st March 202631/07/2026
30th June 202531st March 202631/07/2026
31st July 202530th April 202631/07/2026
31st August 202531st May 202631/07/2026
30th September 202530th June 202631/08/2026
31st October 202531st July 202630/09/2026
30th November 202531st August 202630/10/2026
31st December 202530th September 202627/11/2026

These extensions apply only to the electronic filing of tax returns, and not to tax payments. Manual tax returns and all tax payments must reach the Malta Tax and Customs Administration by the due dates contemplated by the Income Tax Acts.

Disclaimer

The above does not constitute tax or legal advice and is up to date on the date it was published.  Please ensure that you take appropriate advice from tax or legal professionals before making any decisions based on the above.

If you need any help or assistance with the above-mentioned, please do not hesitate to contact us on [email protected]

How can we help?  

 

For further information, please contact us on [email protected]. ACT can help you understand the changes to the income tax, accounting, corporate and VAT rules and how these can impact your business.   

 

Apart from its offices in St. Julian’s Malta, ACT operates from a second office in Gozo, which is situated in the capital city of Victoria.  For an appointment in our Gozo office, please call on +356 21378672 or send us an email on [email protected]. 

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