Malta’s Commissioner for Revenue has made the electronic corporate income tax return for the year of assessment 2026 available online, introducing new reporting requirements on transfer pricing, tax rules, and audit exemptions alongside updated return attachments.
Malta’s Commissioner for Revenue has announced that the electronic corporate income tax return for the year of assessment 2026 is now available through its online services. The supplemental document for Fiscal Units is also available for download.
Several updates have been introduced to the tax return for the year of assessment 2026.
On page 2 of the return, a new question has been added relating to the Transfer Pricing Rules [S.L.123.207]. Another new question concerns the Final Income Tax Without Imputation Regulations 2025. Additional wording has also been included in Part 8, Question 25, and Part 9, Questions 4 and 6, to reflect new requirements under the Audit Exemption Rules [S.L. 372.33].
On page 5, the section relating to bank details has been removed. In cases of overpayment, bank details must instead be submitted through the “My Account” section of the MTCA portal.
The Commissioner also introduced two new tax return attachments. TRA 135 was added following the publication of the Transfer Pricing Rules [S.L.123.207], while TRA 136 relates to Capital Expenditure incurred as consideration for the acquisition of a business permit, a concession, or a commercial lease [ITA – Article 14(1)(ma)].
