Final Tax Account (FTA)


  • Profits subjected to final tax and derived from sale of immovable property situated in Malta taxed at 12% of sales value.
  • Certain Business Promotion Act profits.
  • Any distributions from this account:
  • do not carry imputation tax credits,
  • are not subject to tax in the hands of the recipient, and
  • do not need to be disclosed in the relevant tax return.