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Malta: Tax relief in response to coronavirus (COVID-19) pandemic

Malta: Tax relief in response to coronavirus

The Maltese government, in addition to other measures, is offering a tax moratorium in response to COVID-19 concerns.

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Employers and self-employed persons are being granted a two-month extension on the payments of any provisional tax, value added tax and national insurance contribution due till the end of April 2020.

This initiative is primarily aimed, but not limited to, the tourism and hospitality, entertainment, transport and manufacturing industries that are being affected by COVID-19.

In general, taxpayers need to consider submitting all tax forms according to regular deadlines.

Malta Enterprise announced the deadline for self-employed persons to submit micro-invest applications in respect of calendar year 2019 has been extended to 30 April 2020 (from 24 March 2020).

Read a March 2020 report [PDF 798 KB] prepared by the KPMG member firm in Malta

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