35

After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.

The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.

In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.

0/15/0

0/0/0

18

Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.

28.80%

-9.75%