Tax & FSS Deadlines
Keep track of important accounting and tax deadlines with Zampa Partners.
January 2025
Settlement Tax for companies with a 31 July 2023 year end and which have a valid Duty Exemption.
The deadline for the payment of settlement tax for companies with a 31 July 2023 year end and which have a valid Duty Exemption under article 47(3)(e) of the Duty on Documents a Transfers Act (DDTA) is 31 January 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
31/01/2025
Submission and payment of December 2024 FS5
The submission and payment of the December 2024 FS5 should reach the MTCA by 31 January 2025.
FSS
31/01/2025
February 2025
Settlement Tax for companies with a 31 August 2023 year end and which have a valid Duty Exemption
The deadline for the payment of settlement tax for companies with a 31 August 2023 year end and which have a valid Duty Exemption under article 47(3)(e) of the Duty on Documents a Transfers Act (DDTA) is 28 February 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
28/02/2025
Submission of the annual FSS documentation
The payroll documentation relating to the twelve months of 2024, including the FS3(s) and FS7, need to be submitted to the MTCA by 15 February 2025.
FSS
15/02/2025
Submission and payment of January 2025 FS5
The submission and payment of the January 2025 FS5 should reach the MTCA by 28 February 2025.
FSS
28/02/2025
March 2025
Settlement Tax for companies with a 31 January 2024 to 30 June 2024 year end
The deadline for the payment of settlement tax for companies with a 31 January 2024 to 30 June 2024 year end is the 31 March 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
31/03/2025
Settlement Tax for companies with a 30 September 2023 year end and which have a valid Duty Exemption
The deadline for the payment of settlement tax for companies with a 30 September 2023 year end and which have a valid Duty Exemption under article 47(3)(e) of the Duty on Documents a Transfers Act (DDTA) is 31 March 2025. Interest for late payment will accrue unless the tax is paid by the deadline
Tax
31/03/2025
Submission and payment of February 2025 FS5
The submission and payment of the February 2025 FS5 should reach the MTCA by 31 March 2025.
FSS
31/03/2025
April 2025
Provisional Tax Payment
The Provisional Tax for the period January to April 2025 will be due on the 30 April 2025 for both companies and individuals. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
30/04/2025
Class 2 Social Security Contributions
The Class 2 Social Security Contributions for self-occupied self-employed individuals for the period January to April 2025 will be due on the 30 April 2025. Interest for late payment will accrue unless the contribution is paid by the deadline.
Tax
30/04/2025
Form TA22 / TA23 / TA24 / TA 25 / TA 26
The submission and relevant tax payment relating to the below tax forms is due on the 30 April 2025. TA22 - FWT on Part-Time Self Employment; TA23 - FWT on Part-Time Employment; TA24 - FWT on Rental Income; TA25 - FWT on Royalties on Qualifying Literary Works; TA26 - FWT for Creative Practitioners.
Tax
30/04/2025
Settlement Tax for companies with a 31 July 2024 year end
The deadline for the payment of settlement tax for companies with a 31 July 2024 year end is the 30 April 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
30/04/2025
Settlement Tax for companies with a 31 October 2023 year end and which have a valid Duty Exemption
The deadline for the payment of settlement tax for companies with a 31 October 2023 year end and which have a valid Duty Exemption under article 47(3)(e) of the Duty on Documents a Transfers Act (DDTA) is 30 April 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
30/04/2025
Submission and payment of March 2025 FS5
The submission and payment of the March 2025 FS5 should reach the MTCA by 30 April 2025.
FSS
30/04/2025
May 2025
Settlement Tax for companies with a 31 August 2024 year end
The deadline for the payment of settlement tax for companies with a 31 August 2024 year end is the 31 May 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
31/05/2025
Settlement Tax for companies with a 30 November 2023 year end and which have a valid Duty Exemption
The deadline for the payment of settlement tax for companies with a 30 November 2023 year end and which have a valid Duty Exemption under article 47(3)(e) of the Duty on Documents a Transfers Act (DDTA) is 31 May 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
31/05/2025
Submission and payment of April 2025 FS5
The submission and payment of the April 2025 FS5 should reach the MTCA by 31 May 2025.
FSS
31/05/2025
June 2025
Personal Tax: Submission of the 2024 Manual Tax Return and Payment
The deadline for the submission of the manual personal tax return and any tax settlement relating to calendar year 2024 is the 30 June 2025. Interest and penalties shall accrue unless submission and payment are made by the deadline
Tax
30/06/2025
Settlement Tax for companies with a 30 September 2024 year end
The deadline for the payment of settlement tax for companies with a 30 September 2024 year end is the 30 June 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
30/06/2025
Settlement Tax for companies with a 31 December 2023 year end and which have a valid Duty Exemption
The deadline for the payment of settlement tax for companies with a 31 December 2023 year end and which have a valid Duty Exemption under article 47(3)(e) of the Duty on Documents a Transfers Act (DDTA) is 30 June 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
30/06/2025
Submission and payment of May 2025 FS5
The submission and payment of the May 2025 FS5 should reach the MTCA by 30 June 2025.
FSS
30/06/2025
July 2025
Personal Tax: Submission of the 2024 Electronic Tax Return and Payment
Subject to the confirmation by the Malta Tax and Customs Administration, the deadline for the submission of the online personal tax return and any tax settlement relating to calendar year 2024 is the 31 July 2025. Interest and penalties shall accrue unless submission and payment are made by the deadline
Tax
31/07/2025
Settlement Tax for companies with a 31 October 2024 year end
The deadline for the payment of settlement tax for companies with a 31 October 2024 year end is the 31 July 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
31/07/2025
Settlement Tax for companies with a 31 January 2024 year end and which have a valid Duty Exemption
The deadline for the payment of settlement tax for companies with a 31 January 2024 year end and which have a valid Duty Exemption under article 47(3)(e) of the Duty on Documents a Transfers Act (DDTA) is 31 July 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
31/07/2025
Submission of the Electronic Company Tax Return for companies with year end 31 January 2024 to 31 August 2024
Subject to the confirmation by the Malta Tax and Customs Administration, the deadline for the submission of the online income tax returns for companies with a year end 31 January 2024 to 31 August 2024 is the 31 July 2025. Penalties for late filing shall accrue unless the tax return is submitted by the deadline.
Tax
31/07/2025
Submission and payment of June 2025 FS5
The submission and payment of the June 2025 FS5 should reach the MTCA by 31 July 2025.
FSS
31/07/2025
August 2025
Provisional Tax Payment
The Provisional Tax for the period May to August 2025 will be due on the 31 August 2025 for both companies and individuals. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
31/08/2025
Class 2 Social Security Contributions
The Class 2 Social Security Contributions for self-occupied self-employed individuals for the period May to August 2025 will be due on the 31 August 2025. Interest for late payment will accrue unless the contribution is paid by the deadline.
Tax
31/08/2025
Settlement Tax for companies with a 30 November 2024 year end
The deadline for the payment of settlement tax for companies with a 30 November 2024 year end is the 31 August 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
31/08/2025
Settlement Tax for companies with a 29 February 2024 year end and which have a valid Duty Exemption
The deadline for the payment of settlement tax for companies with a 29 February 2024 year end and which have a valid Duty Exemption under article 47(3)(e) of the Duty on Documents a Transfers Act (DDTA) is 31 August 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
31/08/2025
Submission of the Electronic Company Tax Return for companies with year end 30 September 2024
Subject to the confirmation by the Malta Tax and Customs Administration, the deadline for the submission of the online income tax returns for companies with a year end 30 September 2024 is the 31 August 2025. Penalties for late filing shall accrue unless the tax return is submitted by the deadline.
Tax
31/08/2025
Submission and payment of July 2025 FS5
The submission and payment of the July 2025 FS5 should reach the MTCA by 31 August 2025.
FSS
31/08/2025
September 2025
Settlement Tax for companies with a 31 December 2024 year end
The deadline for the payment of settlement tax for companies with a 31 December 2024 year end is the 30 September 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
310/09/2025
Settlement Tax for companies with a 31 March 2024 year end and which have a valid Duty Exemption
The deadline for the payment of settlement tax for companies with a 31 March 2024 year end and which have a valid Duty Exemption under article 47(3)(e) of the Duty on Documents a Transfers Act (DDTA) is 30 September 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
30/09/2025
Submission of the Electronic Company Tax Return for companies with year end 31 October 2024
Subject to the confirmation by the Malta Tax and Customs Administration, the deadline for the submission of the online income tax returns for companies with a year end 31 October 2024 is the 30 September 2025. Penalties for late filing shall accrue unless the tax return is submitted by the deadline.
Tax
30/09/2025
Submission and payment of August 2025 FS5
The submission and payment of the August 2025 FS5 should reach the MTCA by 30 September 2025.
FSS
30/09/2025
October 2025
Settlement Tax for companies with a 30 April 2024 year end and which have a valid Duty Exemption
The deadline for the payment of settlement tax for companies with a 30 April 2024 year end and which have a valid Duty Exemption under article 47(3)(e) of the Duty on Documents a Transfers Act (DDTA) is 31 October 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
31/10/2025
Submission of the Electronic Company Tax Return for companies with year end 30 November 2024
Subject to the confirmation by the Malta Tax and Customs Administration, the deadline for the submission of the online income tax returns for companies with a year end 30 November 2024 is the 31 October 2025. Penalties for late filing shall accrue unless the tax return is submitted by the deadline.
Tax
31/10/2025
Submission and payment of September 2025 FS5
The submission and payment of the September 2025 FS5 should reach the MTCA by 31 October 2025.
FSS
31/10/2025
November 2025
Settlement Tax for companies with a 31 May 2024 year end and which have a valid Duty Exemption
The deadline for the payment of settlement tax for companies with a 31 May 2024 year end and which have a valid Duty Exemption under article 47(3)(e) of the Duty on Documents a Transfers Act (DDTA) is 30 November 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
30/11/2025
Submission of the Electronic Company Tax Return for companies with year end 31 December 2024
Subject to the confirmation by the Malta Tax and Customs Administration, the deadline for the submission of the online income tax returns for companies with a year end 31 December 2024 is the 30 November 2025. Penalties for late filing shall accrue unless the tax return is submitted by the deadline.
Tax
30/11/2025
Submission and payment of October 2025 FS5
The submission and payment of the October 2025 FS5 should reach the MTCA by 30 November 2025.
FSS
30/11/2025
December 2025
Provisional Tax Payment
The Provisional Tax for the period September to December 2025 will be due on the 21 December 2025 for both companies and individuals. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
21/12/2025
Class 2 Social Security Contributions
The Class 2 Social Security Contributions for self-occupied self-employed individuals for the period September to December 2025 will be due on the 21 December 2025. Interest for late payment will accrue unless the contribution is paid by the deadline.
Tax
21/12/2025
Settlement Tax for companies with a 30 June 2024 year end and which have a valid Duty Exemption
The deadline for the payment of settlement tax for companies with a 30 June 2024 year end and which have a valid Duty Exemption under article 47(3)(e) of the Duty on Documents a Transfers Act (DDTA) is 31 December 2025. Interest for late payment will accrue unless the tax is paid by the deadline.
Tax
31/12/2025
Submission and payment of November 2025 FS5
The submission and payment of the November 2025 FS5 should reach the MTCA by 31 December 2025.
FSS
31/12/2025