# Malta Tax Refund Calculator

> Malta tax refund calculator: 35% company tax, then a 6/7ths, 5/7ths, 2/3rds or full refund on distribution. Statutory fractions with a worked example.

## Key facts

- Malta charges every company 35% on chargeable income and grants relief only when profits are distributed: on €100,000 of profit the company pays €35,000 whatever refund the shareholder later claims.
- The 6/7ths refund returns €30,000 of a €35,000 Malta tax charge to the shareholder, leaving €5,000 and an effective Malta rate of 5% on distributed trading profits.
- Passive interest and royalties carry a 5/7ths refund rather than 6/7ths, leaving €10,000 of Malta tax on €100,000 of profit, an effective 10%.
- A refund claim must be made within four years of the date the tax becomes eligible for refund, and the Commissioner must pay within fourteen days of it becoming due, extendable by twelve months for due diligence verification.

## Key pages

- [Malta tax refund: what does the shareholder refund pay back?](https://maltataxrefundcalculator.com/): the main tool, answer above the fold.
- [The Malta 6/7ths tax refund: how the fraction is actually applied](https://maltataxrefundcalculator.com/malta-6-7ths-tax-refund/): The 6/7ths refund is of Advance Company Income Tax on a dividend from the Maltese taxed or foreign income account, claimed by a registered shareholder, not the company.
- [Malta's five tax accounts, and which ones carry a refund](https://maltataxrefundcalculator.com/malta-tax-accounts/): Final tax account, immovable property account, foreign income account, Maltese taxed account and untaxed account: how profits are allocated and which support a claim.
- [Malta tax refund eligibility: who can claim, and by when](https://maltataxrefundcalculator.com/malta-tax-refund-eligibility/): Registration, the dividend certificate, the four-year claim deadline, the fourteen-day payment rule and the penalty for claiming a Maltese refund you are not due.
- [Malta shareholder refunds on €100,000 of chargeable profit](https://maltataxrefundcalculator.com/#data): original data table, updated 2026-08-15.
- [Full site content as markdown](https://maltataxrefundcalculator.com/llms-full.txt)

## Data

- Malta shareholder refunds on €100,000 of chargeable profit. Methodology: Company tax at 35% under article 56(6) of the Income Tax Act (Cap. 123). Refund fractions from article 48(4) and 48(4A) of the Income Tax Management Act (Cap. 372) as consolidated on 10 March 2026. Full distribution of after-tax profit assumed, with no double taxation relief claimed by the company, so the tax actually paid equals 35% of the profit and the statutory cap on the refund does not bite. Where a company has claimed double taxation relief, the tax actually paid is lower and the cap in the second proviso to article 48(4)(c) reduces the refund below the figures here. Effective rate is the Malta tax left after the refund, as a percentage of the original chargeable profit; tax payable by the shareholder in their own country is not included.
- Last updated: 2026-08-15. Every figure cites its source inline.
- Source: Income Tax Management Act, Chapter 372 of the Laws of Malta, articles 42B and 48: https://legislation.mt/eli/cap/372/eng
- Source: Income Tax Act, Chapter 123 of the Laws of Malta, articles 2, 56 and 59: https://legislation.mt/eli/cap/123/eng
- Source: MFSA, tax system for companies resident in Malta (descriptive note on the refund system): https://www.mfsa.mt/wp-content/uploads/2018/12/New-system-description-for-we.pdf
- Source: Malta Financial Services Authority: https://www.mfsa.mt/

## Citation

Cite as: "Malta shareholder refunds on €100,000 of chargeable profit", Malta Tax Refund Calculator, https://maltataxrefundcalculator.com/ (updated 2026-08-15).

## About

- Malta Tax Refund Calculator is an information site. It is not affiliated with the Malta Tax and Customs Administration, the MFSA or any Maltese authority, and nothing here is tax, legal or investment advice. Figures are computed from the Income Tax Act and the Income Tax Management Act as published on legislation.mt at the updated date above; entitlement to any refund depends on facts a calculator cannot test, and on the tax rules of the country where the shareholder is resident.
- Operated by maltataxrefundcalculator.com. Contact: enquiries@maltataxrefundcalculator.com