Can I get a refund if I’ve overpaid via provisional tax payments?

Yes, if your actual final tax liability for the year, properly calculated and declared in your annual tax return, is genuinely lower than the total provisional tax payments you made throughout the year, you would generally be entitled to a refund of the excess amount under the framework connected to the Income Tax Act, Chapter 123 of the Laws of Malta, since provisional tax payments are specifically designed as advance payments toward your ultimately calculated final liability, and any genuine overpayment should properly be returned to you rather than being retained without basis. In practice, this refund process generally follows from properly and accurately completing your annual tax return, clearly showing your actual final calculated liability against the provisional payments already made throughout the year, with the Commissioner for Revenue processing any resulting refund once your return is properly filed and, where applicable, reviewed, though the actual timeframe for receiving a refund payment can vary and is worth checking against current typical processing times if you're relying on the timing of this refund for any particular purpose. Given the genuine importance of your annual return being accurately and completely prepared to properly reflect and support any refund claim, and given that provisional tax calculations and their reconciliation against your actual final liability can involve some technical complexity, it would be worth having an accountant properly prepare your return to ensure any legitimate overpayment is correctly identified and claimed.