Registration of Trust for the Purposes of the Income Tax Acts

Last Updated: Tuesday 28 April 2026

Overview

This service enables a Trust to be registered for Income Tax purposes.

What you'll get

Trusts registered will be assigned a unique Tax registration number.

Eligibility

This return is to be completed and forwarded so as to reach the Department of Inland Revenue not later than 30 days from the date of appointment of the first trustee, that is a person resident in Malta.

How to apply

Print and fill in the form and send to:

Office of the Commissioner for Taxes and Customs
Block 3 - Central Mailing Unit
Floriana

A copy of the written instrument establishing/evidencing the trust in the case of an election under Article 27D(1) of the Income Tax Act or an application for a determination in terms of Article 27D(2) of the Income Tax Act, together with such other documents specified in this form are to be attached.

Timeline

Submission of Application

Vetting of Application

1 day

Approval of Application

1 day

Delivery of Service

1 day

Submit your application

Apply