Upcoming deadlines for individual taxpayers

A number of tax compliance deadlines fall due by 30 April for individual taxpayers. Set out below is a summary of the key obligations and relevant deadlines.

Rental income from letting of tenements

Taxpayers deriving rental income during calendar year 2025 (whether from residential or commercial property) may opt to subject the gross rental income to a final tax at a flat rate of 15%, without the possibility to claim any deductions.

Certain tax rebates may be available in respect of qualifying residential leases.

Where the final tax regime is not utilised, the rental income should instead be declared through the self-assessment return, subject to the applicable progressive tax rates with the possibility of claiming applicable deductions.

Income from part-time self-employment and part-time employment

Qualifying individuals who, during basis year 2025, derived income from part-time self-employment may elect to have such income taxed under a separate computation, at a flat rate of 10% on the first €12,000 of profits.

Similarly, individuals deriving income from qualifying part-time employment who have not elected for their employer to apply the 10% withholding tax at source may nevertheless opt to benefit from the reduced rate of 10% on the first €10,000 of income derived from such part-time employment.

In certain circumstances, this reduced rate may also be extended to the individual’s spouse, subject to the relevant conditions being met.

Income from artistic activities

Individuals who derived income from qualifying artistic activities during calendar year 2025 may opt for a favourable tax regime under which their qualifying income is taxed at flat rate of 7.5%.

As from basis year 2025, this rate applies to net income of up to €50,000, following any allowable deductions. Any net income in excess of €50,000 should be declared through the individual’s tax return.

This tax treatment applies to eligible individuals whose income from artistic activities is certified by Arts Council Malta.

Provisional tax and Class II social security contributions

Certain taxpayers may also be requested by the Commissioner for Tax and Customs to pay provisional tax, in which case the first instalment being due by 30 April 2026.

In addition, qualifying self-employed and self-occupied individuals may be required to pay their first instalment of Class II social security contributions in respect of calendar year 2026 by 30 April 2026, payable to the Malta Tax and Customs Administration.

Electronic filing requirement

As from March 2026, TA22, TA24 and TA26 forms are required to be submitted electronically.

Global Employer Services

Deloitte’s Global Employer Services team assists organisations and individuals with personal income tax and immigration compliance obligations, providing tailored solutions aligned to their specific operational and workforce needs.

Should you require assistance in relation to any of the matters outlined above or wish to explore how our services may support your organisation or workforce, please do not hesitate to contact us. We would be pleased to discuss your requirements and provide further guidance.