FAQ
Malta

The deadline for filing the tax return is 30th of June for the previous calendar year. The deadline for filing the tax return for the year 2023 is 30th of June, 2024.

You can apply for a Malta tax refund up to 5 years back.

In the year 2024 you can file the tax return / claim your tax refund for the year 2019 at the latest.

Malta tax refund deadlines for previous years:

• tax return for the year 2019 - till the 30th of June, 2024
• tax return for the year 2020 - till the 30th of June, 2025
• tax return for the year 2021 - till the 30th of June, 2026
• tax return for the year 2022 - till the 30th of June, 2027
• tax return for the year 2023 - till the 30th of June, 2028

To file the tax return you will need these documents:

• a confirmation of taxable incomes (FS3) from each employer,
• EWR, which documents local income from your home country,
• ID card / passport,
• a confirmation of taxable income from outside Malta (if you had income from other countries),
• marriage certificate or birth certificate of the child, if any.

The FS3 is a form that every employer must give to their employees at the end of the year. It is a certificate of the employee's annual income and the taxes withheld from each month's wages for the previous calendar year.

To obtain a FS3 form, contact your employer and ask them to issue the form. If you had more than one employer, you will need a FS3 form from each of them.

Malta has a progressive income tax. This means that the higher an individual's income, the more tax they pay. The maximum tax rate for both resident and non‑resident of Malta is 35%.

Every resident and non‑resident of Malta who earned income in Malta is required to file a tax return for the previous calendar year.

The exception is that a taxpayer who lives in Malta and has received a pre‑filled tax return from the tax office is considered a non‑filer who is not obliged to file a tax return.

For late filing, the tax office imposes a fine of between €10 and €500, depending on how late the individual files the tax return.

The tax office will process the tax return and then pay the tax overpayment. The whole process takes an average of 6 months from the time the tax return is filed in the given deadline.

If the tax return was filed after the deadline, the overpayment can be refunded within 1 year after filing.

The Tax Registration Number is a 9‑digit number issued to foreigners working in Malta for individual taxation purposes.

The tax must be paid no later than the deadline for filing the tax return, 30th of June, 2024.