The Commissioner for Revenue advises that for Year of Assessment 2025, the eighteen-month tax payment deadline following the end of the accounting period, as outlined under Article 47 of the Duty on Documents and Transfers Act (DDTA determination), shall also apply to tax due by fiscal units on chargeable income. This applies provided all fiscal unit members either hold a DDTA determination or are non-resident companies not taxable in Malta.

Fiscal units that do not meet these criteria will be subject to the standard settlement tax payment deadlines applicable to companies without a DDTA determination.

Please note that tax on income allocated to the foreign income account of the principal taxpayer remains payable within eighteen months after the close of the accounting period.