On 8 March 2023, the Maltese Commissioner for Revenue (CFR) notified that the deadlines for the electronic filing of corporate income tax (CIT) have been extended as follows:

Financial Year Ending Manual Return Deadline Electronic Submission Extension Deadline
31-Jan-22 31-Mar-23 31-Jul-23
28-Feb-22 31-Mar-23 31-Jul-23
31-Mar-22 31-Mar-23 31-Jul-23
30-Apr-22 31-Mar-23 31-Jul-23
31-May-22 31-Mar-23 31-Jul-23
30-Jun-22 31-Mar-23 31-Jul-23
31-Jul-22 30-Apr-23 31-Jul-23
31-Aug-22 31-May-23 31-Jul-23
30-Sep-22 30-Jun-23 31-Aug-23
31-Oct-22 31-Jul-23 29-Sep-23
30-Nov-22 31-Aug-23 31-Oct-23
31-Dec-22 30-Sep-23 30-Nov-23

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 Office of the Commissioner for Revenue by the due dates contemplated by the Income Tax Acts.