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Tax Deferral Scheme

Tax Deferral Scheme

Malta Enterprise opens applications and publishes terms and conditions of Tax Deferral Scheme.


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Malta Enterprise has opened the online applications* for the Tax Deferral Scheme for  Employers and Self-Employed Persons to apply for the two-month extension on the payments of Income tax, Value Added Tax, Maternity Fund and National Insurance Contributions due till the end of April. In accessing this application form, the applicant is requested to sign in through the e-ID account. As soon as the application is submitted by the applicant, a submission acknowledgment is generated by the Commissioner for Revenue through CFR online services. Following such an acknowledgement, another notification to the applicant should be issued to serve as a confirmation whether the request to benefit from the Tax Deferral Scheme is officially approved or otherwise. 

Malta Enterprise has published a two-page leaflet laying down the terms and conditions of the scheme.

The terms and conditions can also be found on the Commissioner for Revenue website.

Should you have any queries or wish to discuss further, please send an email to

*8.7.2020 - removed from the Malta Enterprise website since date of publication

You may wish to refer to our factsheets on the scheme below.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

© 2020 KPMG, a Malta civil partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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