# 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.

Malta Tax Refund Calculator · https://maltataxrefundcalculator.com/datasets/malta-refund-fractions/ · computed 2026-11-08

**Range by income class:** 35 to 35 % (range 35 to 35 %; 4 published figures; 4 of 15 sources read publish one).

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 class company chargeable income | 35 % | 35 to 35 % | 3 |
| time statutory interest per month on a late refund | 0.33 % | 0.33 to 0.33 % | 1 |
| time objection window after a notice of assessment | 30 day | 30 to 30 day | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [MTCA Corporate Tax](https://mtca.gov.mt/business-tax/corporate/corporate_tax) | 35 % | company chargeable income | 2026-11-07 |
| [MTCA Income Tax (companies)](https://mtca.gov.mt/business-tax/corporate/Income_Tax) | 35 % | company chargeable income | 2026-11-07 |
| [MFSA description of the tax system for companies resident in Malta](https://www.mfsa.mt/wp-content/uploads/2018/12/New-system-description-for-we.pdf) | 35 % | company chargeable income | 2026-11-07 |
| [MTCA Tax Return Cycle](https://mtca.gov.mt/personal-tax/individual/tax-return-cycle) | 30 day | objection window after a notice of assessment | 2026-11-07 |
| [MTCA Tax Return Cycle](https://mtca.gov.mt/personal-tax/individual/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](https://mtca.gov.mt/business-tax/corporate/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)](https://mtca.gov.mt/business-tax/corporate/Income_Tax), 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](https://www.mfsa.mt/wp-content/uploads/2018/12/New-system-description-for-we.pdf), read 2026-11-07: "All companies resident in Malta are subject to income tax at a rate of 35%."
- [MTCA Tax Return Cycle](https://mtca.gov.mt/personal-tax/individual/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](https://mtca.gov.mt/personal-tax/individual/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

- [MTCA Corporate Tax section index](https://mtca.gov.mt/business-tax/corporate), read 2026-09-12: every candidate on the page was refused
- [MTCA Refunds (legal and technical FAQ)](https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/refunds), read 2026-09-12: read in full and no accepted figure on the page
- [Income Tax Act (Cap. 123), consolidated text](https://legislation.mt/eli/cap/123/eng), read 2026-11-07: read in full and no accepted figure on the page
- [Income Tax Act (Cap. 123), consolidated PDF](https://legislation.mt/eli/cap/123/eng/pdf), read 2026-10-03: every candidate on the page was refused
- [Income Tax Management Act (Cap. 372), consolidated text](https://legislation.mt/eli/cap/372/eng), read 2026-11-07: read in full and no accepted figure on the page
- [Income Tax Management Act (Cap. 372), consolidated PDF](https://legislation.mt/eli/cap/372/eng/pdf), read 2026-10-03: every candidate on the page was refused
- [MTCA Company Registration (for tax purposes)](https://mtca.gov.mt/business-tax/corporate/Company_Registration), read 2026-09-12: read in full and no accepted figure on the page
- [MTCA corporate downloads (forms)](https://mtca.gov.mt/business-tax/corporate/downloads), read 2026-09-12: read in full and no accepted figure on the page
- [MTCA Tax Guidelines](https://mtca.gov.mt/personal-tax/legal-and-technical/tax-guidelines), read 2026-10-17: read in full and no accepted figure on the page
- [MTCA corporate e-services (IRD Services Online)](https://mtca.gov.mt/business-tax/corporate/irdservicesonline), read 2026-09-12: read in full and no accepted figure on the page
- [servizz.gov.mt Refunds (tax service catalogue)](https://www.servizz.gov.mt/en/Pages/Tax-and-Finance/Taxation/Tax/WEB-03900/default.aspx), 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.

## Sources

- [MTCA Corporate Tax](https://mtca.gov.mt/business-tax/corporate/corporate_tax) (the publisher's own terms; quoted for reporting and comment)
- [MTCA Corporate Tax section index](https://mtca.gov.mt/business-tax/corporate) (the publisher's own terms; quoted for reporting and comment)
- [MTCA Income Tax (companies)](https://mtca.gov.mt/business-tax/corporate/Income_Tax) (the publisher's own terms; quoted for reporting and comment)
- [MTCA Tax Return Cycle](https://mtca.gov.mt/personal-tax/individual/tax-return-cycle) (the publisher's own terms; quoted for reporting and comment)
- [MTCA Refunds (legal and technical FAQ)](https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/refunds) (the publisher's own terms; quoted for reporting and comment)
- [Income Tax Act (Cap. 123), consolidated text](https://legislation.mt/eli/cap/123/eng) (the publisher's own terms; quoted for reporting and comment)
- [Income Tax Act (Cap. 123), consolidated PDF](https://legislation.mt/eli/cap/123/eng/pdf) (the publisher's own terms; quoted for reporting and comment)
- [Income Tax Management Act (Cap. 372), consolidated text](https://legislation.mt/eli/cap/372/eng) (the publisher's own terms; quoted for reporting and comment)
- [Income Tax Management Act (Cap. 372), consolidated PDF](https://legislation.mt/eli/cap/372/eng/pdf) (the publisher's own terms; quoted for reporting and comment)
- [MTCA Company Registration (for tax purposes)](https://mtca.gov.mt/business-tax/corporate/Company_Registration) (the publisher's own terms; quoted for reporting and comment)
- [MTCA corporate downloads (forms)](https://mtca.gov.mt/business-tax/corporate/downloads) (the publisher's own terms; quoted for reporting and comment)
- [MTCA Tax Guidelines](https://mtca.gov.mt/personal-tax/legal-and-technical/tax-guidelines) (the publisher's own terms; quoted for reporting and comment)
- [MTCA corporate e-services (IRD Services Online)](https://mtca.gov.mt/business-tax/corporate/irdservicesonline) (the publisher's own terms; quoted for reporting and comment)
- [servizz.gov.mt Refunds (tax service catalogue)](https://www.servizz.gov.mt/en/Pages/Tax-and-Finance/Taxation/Tax/WEB-03900/default.aspx) (the publisher's own terms; quoted for reporting and comment)
- [Commissioner for Revenue (cfr.gov.mt) Refunds](https://cfr.gov.mt/en/individuals/Pages/Refunds.aspx) (the publisher's own terms; quoted for reporting and comment)
- [MFSA description of the tax system for companies resident in Malta](https://www.mfsa.mt/wp-content/uploads/2018/12/New-system-description-for-we.pdf) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

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