Malta’s Commissioner for Revenue has made the 2025 electronic corporate income tax return available online, introducing changes related to transfer pricing and new attachments for various tax credits.
Malta’s Commissioner for Revenue has released the electronic corporate income tax return for the assessment year (AY) 2025 on 23 Jun 2025.
The supplemental document in case of a Fiscal Unit is also available for download on their online services.
For this year of assessment there were the following salient changes to the tax return:
Page 2 of the return – a new question was added in connection with the Transfer Pricing Rules [S.L.123.207].
New Tax Return Attachments:
- TRA 131 – was introduced to cater for tax credits in accordance with the Rent Subsidy Regulations [S.L.463.33].
- TRA 132 – was implemented to provide for tax credits as outlined in the Green Mobility Regulations [S.L.463.56].
- TRA 133 – was introduced for the tax credits eligibility under the Business Development (2024) Regulations [S.L.463.57].
- TRA 134 – was designed to cater for tax credits under the Donations to Voluntary Organisations Rules [S.L.123.214].
TRA35 was updated to include all new TRAs.
