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Payment Dates for VAT, Income Tax and Social Security

The key dates in the year for self-employed people and small businesses in Malta, in one simple calendar.

The year at a glance (self-employed)

Date What to pay or file Who
15 March Article 11 VAT yearly declaration (for last year) Small businesses on Article 11
30 April Provisional tax, 1st part (20%) + Class 2, 1st part Self-employed
30 June Tax return for last year, and pay any tax still owed Self-employed and people with other income
31 August Provisional tax, 2nd part (30%) + Class 2, 2nd part Self-employed
21 December Provisional tax, 3rd part (50%) + Class 2, 3rd part Self-employed
Every 3 months VAT return, about 6 weeks after the end of each period Businesses on Article 10

If a date falls on a weekend or public holiday, check the MTCA website for the exact deadline.

Income tax (provisional tax)

Self-employed people do not have tax taken from a salary. Instead, they pay provisional tax in three parts during the year: 20% in April, 30% in August and 50% in December.

  • The amount is based on your last tax return. The MTCA sends you a notice.
  • By 30 June of the next year, you file your tax return and pay the difference if you owe more.
  • If you paid too much, you get a refund.
  • In your first year, you usually have no provisional tax. Save money for your first tax bill.

VAT

  • Article 10 (standard VAT): file a VAT return every 3 months and pay the VAT you owe at the same time. The due date is about 6 weeks after each period ends. Your exact periods are on your VAT certificate.
  • Article 11 (small business): no VAT returns. File one declaration a year, by 15 March.
  • Article 12 (EU services and purchases): may need a short return each month or quarter when you buy or sell services across the EU.

Read more in Being Self-Employed.

Social security (Class 2)

Class 2 is paid with provisional tax, in three parts: 30 April, 31 August and 21 December. See the rates in Social Security for the Self-Employed.

Companies and employers

  • Company tax return: usually due 9 months after the end of the financial year (for a calendar year, by 30 September of the next year). Companies also pay provisional tax during the year.
  • Employers: pay the tax and social security taken from salaries every month, by the end of the following month (form FS5). Send the yearly FS3 to employees and the FS7 to the MTCA in February.
  • Malta Business Registry: file the company annual return each year, on the anniversary of the company's registration.

Paying late

  • Late tax has interest of 0.6% per month.
  • Late VAT returns and payments have fines and interest.
  • Late social security can lower your pension and benefits.

Put these dates in your calendar now. Many self-employed people set aside 25–30% of every payment they receive for tax and social security.