Personal Tax Returns – Don’t Miss Coming Key Deadlines

When it comes to income tax for individuals, staying on top of your deadlines is crucial – not only to avoid penalties, but also to take advantage of possible deductions, credits, and favorable tax rates. If you’re unsure what applies to you or how to get it done correctly, you’re not alone. Here’s a quick, clear guide to what you need to know for the upcoming tax season in Malta, and how Bartolo & Associates can help with your personal tax returns.

✅  30 June 2025 – the standard deadline to submit your personal income tax return for income earned in 2024. This includes all sources of income such as employment, business, rental, and investment income.

✅  31 July 2025 – if you file online through the Commissioner for Revenue (CFR) portal, you typically get an automatic extension.

Missing these deadlines can result in penalties starting from €50, along with interest on unpaid taxes, so it’s always best to act early.

Not everyone in Malta is required to file a return. However, if any of the following apply to you, a self-assessment tax return is required:

• You earned self-employment or freelance income
• You earned foreign income not taxed at source
• You own rental properties
• You’re a non-resident with income derived from Malta
• You are subject to provisional tax payments

If you haven’t received your tax return form but believe you should file one, you are legally obliged to request it from the CFR.

Filing your tax return is a simple process if you follow a few key steps:

1. PREPARE YOUR DOCUMENTS

Collect your:

• FS3 form (summary of your income from employment)
• Records of any other income (rental, freelance, foreign)
• Receipts for deductions (education, childcare, donations, etc.)

2. ACCESS THE TAX RETURN FORM

• Online: log in at cfr.gov.mt using your e-ID to access your return.
• Paper: request a physical form if you’re not filing digitally (less common today).

3. COMPLETE THE RETURN

• Fill in your personal details and income sources
• Declare all eligible deductions and tax credits – these reduce your taxable income, which can lower the amount of tax you owe

Common deductions include school fees, medical expenses, and sports programs for children. There are also credits like “Women Returning to Work” and family-related tax benefits.

• The system (or your accountant) will apply the appropriate tax rates (single, married, parent) and calculate your tax

4. SUBMIT AND PAY

• Submit your return by 30 June (or 31 July if online)
• Pay any tax due via bank transfer, cheque, or other accepted methods

5. KEEP RECORDS

Save your confirmation and keep your documents for at least 5 years.

6. EXPECTING A REFUND?

If eligible, your refund will be processed – usually by 31 December if filed on time.

Need help with tax computation and filing? Bartolo & Associates specialises in personal tax returns and will guide you every step of the way – from tax computation, form completion to submission and payment.

Avoid the stress. File on time. Contact us today for professional help with your personal income tax.