Deferral of Tax Payment

COVID-19 Fiscal Assistance - Postponement of Payment of Certain Taxes

The postponement of payment of provisional tax, social security contributions of self-employed and Value Added Tax has been extended to include as from August 2020 up to and including December 2021.  The settlement of eligible taxes will start from May 2022. 


One is required to complete and submit an online application form which is to be made not later than the 15th May 2021. Companies and self-employed persons that had already applied for deferment of eligible taxes for March 2020 to August 2020 do not need to re-apply as they will automatically be considered for the extended period till December 2021.

Contact us for further assistance

If you need further assistance with regards to this incentive kindly get in touch with our experienced tax team by contacting our Tax Director, Kristine Attard, on for further details.


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