{ "name": "maltataxrefundcalculator.com Malta Refund Fractions", "title": "Malta Refund Fractions", "url": "https://maltataxrefundcalculator.com/datasets/malta-refund-fractions/", "csv": "https://maltataxrefundcalculator.com/datasets/malta-refund-fractions.csv", "markdown": "https://maltataxrefundcalculator.com/datasets/malta-refund-fractions/index.md", "computed_at": "2026-11-08", "license": "https://maltataxrefundcalculator.com/terms", "headline": "The Malta Refund Fractions carries 4 published figures read from 4 sources' own pages; the 3 published figures given by income class run from 35 to 35 percent, read 7 November 2026.", "quotes": [ "The Malta Refund Fractions carries 4 published figures read from 4 sources' own pages; the 3 published figures given by income class run from 35 to 35 percent, read 7 November 2026.", "4 of the 15 named sources read in full publish a figure; 11 publish none, read 7 November 2026.", "Malta Refund Fractions, income class company chargeable income: median 35 percent across 3 sources, read 7 November 2026.", "Malta Refund Fractions, time statutory interest per month on a late refund: median 0.33 percent across 1 source, read 7 November 2026.", "Malta Refund Fractions, time objection window after a notice of assessment: median 30 day across 1 source, read 7 November 2026." ], "citation": "\"maltataxrefundcalculator.com Malta Refund Fractions\", updated 2026-11-08, https://maltataxrefundcalculator.com/datasets/malta-refund-fractions/.", "changed_since": null, "national": { "unit": "%", "n": 4, "median": 35, "min": 0.33, "max": 35, "p25": 8.9975, "p75": 35, "mean": 26.3325, "units": { "%": 4, "day": 1 }, "published_sources": 4, "named_sources": 16, "read_sources": 15, "not_published": 11, "published_share": 0.267 }, "by_axis": { "income class": { "company chargeable income": { "%": { "n": 3, "median": 35, "min": 35, "max": 35, "p25": 35, "p75": 35, "mean": 35 } } }, "time": { "statutory interest per month on a late refund": { "%": { "n": 1, "median": 0.33, "min": 0.33, "max": 0.33, "p25": 0.33, "p75": 0.33, "mean": 0.33 } }, "objection window after a notice of assessment": { "day": { "n": 1, "median": 30, "min": 30, "max": 30, "p25": 30, "p75": 30, "mean": 30 } } } }, "rows": [ { "source": "MTCA Corporate Tax", "url": "https://mtca.gov.mt/business-tax/corporate/corporate_tax", "figure": "35%", "value": 35, "unit": "%", "vat": null, "axis": { "income class": "company chargeable income" }, "retrieved_at": "2026-11-07", "quote": "According to our income tax legislation, Maltese companies are subject to corporate tax at the rate of 35% on their worldwide income and capital gains.", "source_class": "primary-government", "text_sha256": "c68898716e1d0de597f1e7429607f0411be7d6555610d1af9a549af2e62e8915" }, { "source": "MTCA Income Tax (companies)", "url": "https://mtca.gov.mt/business-tax/corporate/Income_Tax", "figure": "35%", "value": 35, "unit": "%", "vat": null, "axis": { "income class": "company chargeable income" }, "retrieved_at": "2026-11-07", "quote": "Companies are charged at a flat rate of 35% on the net chargeable income for each year of assessment upon their income for the basis year.", "source_class": "primary-government", "text_sha256": "cec906a845e1280dd3fc79db6a31e8b34bf104e83b01cd12585c948335f81220" }, { "source": "MTCA Tax Return Cycle", "url": "https://mtca.gov.mt/personal-tax/individual/tax-return-cycle", "figure": "0.33%", "value": 0.33, "unit": "%", "vat": null, "axis": { "time": "statutory interest per month on a late refund" }, "retrieved_at": "2026-11-07", "quote": "Interest at the rate of 0.33% per month will start to accrue in taxpayer’s favour from the following January 1st in the case that the refund is issued after this date.", "source_class": "primary-government", "text_sha256": "ddf2550272380a7e3350e3dc9a3f452f22a88b73139829926b4b243b4ef14ebf" }, { "source": "MTCA Tax Return Cycle", "url": "https://mtca.gov.mt/personal-tax/individual/tax-return-cycle", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": { "time": "objection window after a notice of assessment" }, "retrieved_at": "2026-11-07", "quote": "the objection must be filed within 30 days of the receipt of the Notice of Assessment; and", "source_class": "primary-government", "text_sha256": "ddf2550272380a7e3350e3dc9a3f452f22a88b73139829926b4b243b4ef14ebf" }, { "source": "MFSA description of the tax system for companies resident in Malta", "url": "https://www.mfsa.mt/wp-content/uploads/2018/12/New-system-description-for-we.pdf", "figure": "35%", "value": 35, "unit": "%", "vat": null, "axis": { "income class": "company chargeable income" }, "retrieved_at": "2026-11-07", "quote": "All companies resident in Malta are subject to income tax at a rate of 35%.", "source_class": "primary-government", "text_sha256": "a5ac039e4344943a5a4d83853391edab9af8f1d708e49e400d7a6ccbb3862c74" } ], "not_published": [ { "source": "MTCA Corporate Tax section index", "url": "https://mtca.gov.mt/business-tax/corporate", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "MTCA Refunds (legal and technical FAQ)", "url": "https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/refunds", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "Income Tax Act (Cap. 123), consolidated text", "url": "https://legislation.mt/eli/cap/123/eng", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Income Tax Act (Cap. 123), consolidated PDF", "url": "https://legislation.mt/eli/cap/123/eng/pdf", "retrieved_at": "2026-10-03", "reason": "every candidate on the page was refused" }, { "source": "Income Tax Management Act (Cap. 372), consolidated text", "url": "https://legislation.mt/eli/cap/372/eng", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Income Tax Management Act (Cap. 372), consolidated PDF", "url": "https://legislation.mt/eli/cap/372/eng/pdf", "retrieved_at": "2026-10-03", "reason": "every candidate on the page was refused" }, { "source": "MTCA Company Registration (for tax purposes)", "url": "https://mtca.gov.mt/business-tax/corporate/Company_Registration", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "MTCA corporate downloads (forms)", "url": "https://mtca.gov.mt/business-tax/corporate/downloads", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "MTCA Tax Guidelines", "url": "https://mtca.gov.mt/personal-tax/legal-and-technical/tax-guidelines", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" }, { "source": "MTCA corporate e-services (IRD Services Online)", "url": "https://mtca.gov.mt/business-tax/corporate/irdservicesonline", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" }, { "source": "servizz.gov.mt Refunds (tax service catalogue)", "url": "https://www.servizz.gov.mt/en/Pages/Tax-and-Finance/Taxation/Tax/WEB-03900/default.aspx", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://mtca.gov.mt/business-tax/corporate/corporate_tax", "label": "MTCA Corporate Tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/business-tax/corporate", "label": "MTCA Corporate Tax section index", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/business-tax/corporate/Income_Tax", "label": "MTCA Income Tax (companies)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/personal-tax/individual/tax-return-cycle", "label": "MTCA Tax Return Cycle", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/refunds", "label": "MTCA Refunds (legal and technical FAQ)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://legislation.mt/eli/cap/123/eng", "label": "Income Tax Act (Cap. 123), consolidated text", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://legislation.mt/eli/cap/123/eng/pdf", "label": "Income Tax Act (Cap. 123), consolidated PDF", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://legislation.mt/eli/cap/372/eng", "label": "Income Tax Management Act (Cap. 372), consolidated text", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://legislation.mt/eli/cap/372/eng/pdf", "label": "Income Tax Management Act (Cap. 372), consolidated PDF", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/business-tax/corporate/Company_Registration", "label": "MTCA Company Registration (for tax purposes)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/business-tax/corporate/downloads", "label": "MTCA corporate downloads (forms)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/personal-tax/legal-and-technical/tax-guidelines", "label": "MTCA Tax Guidelines", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://mtca.gov.mt/business-tax/corporate/irdservicesonline", "label": "MTCA corporate e-services (IRD Services Online)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.servizz.gov.mt/en/Pages/Tax-and-Finance/Taxation/Tax/WEB-03900/default.aspx", "label": "servizz.gov.mt Refunds (tax service catalogue)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://cfr.gov.mt/en/individuals/Pages/Refunds.aspx", "label": "Commissioner for Revenue (cfr.gov.mt) Refunds", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.mfsa.mt/wp-content/uploads/2018/12/New-system-description-for-we.pdf", "label": "MFSA description of the tax system for companies resident in Malta", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 4 of the 15 named sources that could be read published a usable figure; 11 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 41 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per refund fraction (6/7, 5/7, 2/3, full) x the tax account the distribution is made from (Maltese Taxed, Foreign Income, Immovable Property, Final Tax, Untaxed) x the income class, each quoted verbatim from the Act with its article and effective date, joined to the 35% chargeable rate to give the EFFECTIVE rate the shareholder ends on and the cash the refund is worth per EUR 100,000 distributed; beside it the claim clock a claimant actually feels - the deadline to claim, the statutory period the Commissioner has to pay, and the 0.33% per month that accrues in the taxpayer's favour when a refund runs late. Nobody publishes the fractions, the accounts and the payment clock as one computable table with the authority beside each cell; the advisory firms publish the 5% headline and stop.", "embed": "

35 to 35 percent

3 of 4 published figures (income class), Malta Refund Fractions, across 4 sources, read 7 November 2026

Source: maltataxrefundcalculator.com Malta Refund Fractions
" }