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.