On 28 February 2024, Malta’s Commissioner for Tax and Customs announced that it extended the deadlines for the electronic filing of income tax returns for companies in 2024. The updated deadlines for manual and electronic filing return deadlines are as follows:

Financial Year Ending Manual Return Deadline Web Submission Extension Deadline
31 January 2023 31 March 2024 31 July 2024
28 February 2023 31 March 2024 31 July 2024
31 March 2023 31 March 2024 31 July 2024
30 April 2023 31 March 2024 31 July 2024
31 May 2023 31 March 2024 31 July 2024
30 June 2023 31 March 2024 31 July 2024
31 July 2023 30 April 2024 31 July 2024
31 August 2023 31 May 2024 31 July 2024
30 September 2023 30 June 2024 30 August 2024
31 October 2023 31 July 2024 30 September 2024
30 November 2023 31 August 2024 31 October 2024
31 December 2023 30 September 2024 29 November 2024

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.