Malta Refund Fractions
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.
By income class and time
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| income classcompany chargeable income | 35% | 35 to 35% | 3 |
| timestatutory interest per month on a late refund | 0.33% | 0.33 to 0.33% | 1 |
| timeobjection window after a notice of assessment | 30day | 30 to 30day | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| MTCA Corporate Tax | 35% | company chargeable income | 2026-11-07 |
| MTCA Income Tax (companies) | 35% | company chargeable income | 2026-11-07 |
| MFSA description of the tax system for companies resident in Malta | 35% | company chargeable income | 2026-11-07 |
| MTCA Tax Return Cycle | 30day | objection window after a notice of assessment | 2026-11-07 |
| MTCA Tax Return Cycle | 0.33% | statutory interest per month on a late refund | 2026-11-07 |
The sentence each figure was read from (5)
- MTCA Corporate Tax, read 2026-11-07:
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.
- MTCA Income Tax (companies), read 2026-11-07:
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.
- MFSA description of the tax system for companies resident in Malta, read 2026-11-07:
All companies resident in Malta are subject to income tax at a rate of 35%.
- MTCA Tax Return Cycle, read 2026-11-07:
the objection must be filed within 30 days of the receipt of the Notice of Assessment; and
- MTCA Tax Return Cycle, read 2026-11-07:
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.
Read in full, publishes no figure
11 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- MTCA Corporate Tax section index, read 2026-09-12: every candidate on the page was refused
- MTCA Refunds (legal and technical FAQ), read 2026-09-12: read in full and no accepted figure on the page
- Income Tax Act (Cap. 123), consolidated text, read 2026-11-07: read in full and no accepted figure on the page
- Income Tax Act (Cap. 123), consolidated PDF, read 2026-10-03: every candidate on the page was refused
- Income Tax Management Act (Cap. 372), consolidated text, read 2026-11-07: read in full and no accepted figure on the page
- Income Tax Management Act (Cap. 372), consolidated PDF, read 2026-10-03: every candidate on the page was refused
- MTCA Company Registration (for tax purposes), read 2026-09-12: read in full and no accepted figure on the page
- MTCA corporate downloads (forms), read 2026-09-12: read in full and no accepted figure on the page
- MTCA Tax Guidelines, read 2026-10-17: read in full and no accepted figure on the page
- MTCA corporate e-services (IRD Services Online), read 2026-09-12: read in full and no accepted figure on the page
- servizz.gov.mt Refunds (tax service catalogue), read 2026-09-12: read in full and no accepted figure on the page
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.
41 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (16)
- MTCA Corporate Tax(the publisher's own terms; quoted for reporting and comment)
- MTCA Corporate Tax section index(the publisher's own terms; quoted for reporting and comment)
- MTCA Income Tax (companies)(the publisher's own terms; quoted for reporting and comment)
- MTCA Tax Return Cycle(the publisher's own terms; quoted for reporting and comment)
- MTCA Refunds (legal and technical FAQ)(the publisher's own terms; quoted for reporting and comment)
- Income Tax Act (Cap. 123), consolidated text(the publisher's own terms; quoted for reporting and comment)
- Income Tax Act (Cap. 123), consolidated PDF(the publisher's own terms; quoted for reporting and comment)
- Income Tax Management Act (Cap. 372), consolidated text(the publisher's own terms; quoted for reporting and comment)
- Income Tax Management Act (Cap. 372), consolidated PDF(the publisher's own terms; quoted for reporting and comment)
- MTCA Company Registration (for tax purposes)(the publisher's own terms; quoted for reporting and comment)
- MTCA corporate downloads (forms)(the publisher's own terms; quoted for reporting and comment)
- MTCA Tax Guidelines(the publisher's own terms; quoted for reporting and comment)
- MTCA corporate e-services (IRD Services Online)(the publisher's own terms; quoted for reporting and comment)
- servizz.gov.mt Refunds (tax service catalogue)(the publisher's own terms; quoted for reporting and comment)
- Commissioner for Revenue (cfr.gov.mt) Refunds(the publisher's own terms; quoted for reporting and comment)
- MFSA description of the tax system for companies resident in Malta(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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.
Cite as: "maltataxrefundcalculator.com Malta Refund Fractions", updated 2026-11-08, https://maltataxrefundcalculator.com/datasets/malta-refund-fractions/.
Download the CSV (5 rows, computed 2026-11-08)
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Questions this data answers
What fraction of the Malta tax paid can a registered shareholder claim back, out of which tax account, by when, and what effective rate does that leave?
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.
What is the published figure for company chargeable income in the Malta Refund Fractions?
For company chargeable income, the median published figure is 35% across 3 figures from the sources' own pages, from 35% to 35%, read 7 Nov 2026.
Where do the figures in the Malta Refund Fractions come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 15 named sources were read and 4 publish a figure; the 11 that publish none are recorded as not published, never estimated.