Tax Guide January 2026 6 min read
Malta Tax Refund 2026: How to Claim Back Overpaid Tax
Overpaid tax in Malta? Here's how to claim your refund from the Inland Revenue Department.
When Can You Claim a Tax Refund?
You may be entitled to a tax refund if:
- Your employer deducted too much tax (FSS basis)
- You worked part of the year and overpaid
- You have deductible expenses not accounted for
- Your marriage status changed during the year
- You're entitled to tax credits not applied
How to Claim Your Refund
- Collect your FS3 - Your employer provides this by end of February
- File online - Use the IRD CFR portal at cfr.gov.mt
- Submit by June 30 - Deadline for previous year returns
- Wait for assessment - IRD will review and issue refund
Refund Timeline
- • FS3 received: By end of February
- • Filing deadline: June 30
- • Processing time: 2-6 months typically
- • Refund method: Direct bank transfer