Malta Tax Calculator (2026)
Income tax rates and take-home pay for Malta
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Malta Income Tax Brackets (2026)
| Bracket | Income Range | Rate |
|---|---|---|
| 0% bracket (single) | €0 - €12,000 | 0.0% |
| 15% bracket (single) | €12,001 - €16,000 | 15.0% |
| 25% bracket (single) | €16,001 - €60,000 | 25.0% |
| 35% bracket (single) | €60,001+ | 35.0% |
Social Security Contributions (Employee)
| Bracket | Income Range | Rate |
|---|---|---|
| Employee social security 10% | €0+ | 10.0% |
Key Facts
Tax Year
2026
Currency
EUR
Top Rate
35.0%
Brackets
4 brackets
Tax-Free Threshold
€12,000
Social Contributions
1 item
Assumptions
- · Model uses single resident employee rates (not married, not parent rates).
- · Employee born after 1 January 1962, so social security rate is 10% employee contribution.
- · Social security contributions are deductible from gross income before calculating income tax.
- · Tax brackets use the 'deduct' method: tax = (income × rate) - deduct amount, applied progressively.
- · No special regimes modeled (Global Residence Programme, Highly Skilled Individual Rules, etc.) as these require specific eligibility.
- · Pension income exemptions and other special provisions excluded as not applicable to typical resident employee with employment income only.
- · No employer-only contributions included.
- · Minimum tax thresholds for non-domiciled residents not modeled as default person is resident and domiciled.
Frequently asked questions
How much income tax do I pay in Malta as a single resident employee?
Malta has a progressive income tax system with four brackets for single residents. You pay 0% on the first EUR 12,000 of income, 15% on income between EUR 12,001 and EUR 16,000, 25% on income between EUR 16,001 and EUR 60,000, and 35% on any income above EUR 60,000. Your actual tax is calculated using these brackets applied progressively to your total income.
Do social security contributions reduce my taxable income in Malta?
Yes, social security contributions are deductible from your gross income before income tax is calculated. As a single employee born after 1 January 1962, you contribute 10% of your gross income to social security, and this amount reduces the income that is subject to the income tax brackets.
What is my total take-home pay after taxes and social security in Malta?
Your take-home pay is calculated by subtracting both income tax and the 10% employee social security contribution from your gross income. For example, on a EUR 50,000 gross salary, you would pay EUR 5,000 in social security contributions (which is deductible from tax), then income tax on the remaining amount, resulting in a lower net amount than your gross salary.
Are there any special tax regimes or incentives for expats in Malta?
Malta offers several special tax regimes such as the Global Residence Programme and Highly Skilled Individual Rules, but these require specific eligibility criteria and are not included in the standard calculator. If you are relocating to Malta, it is worth consulting with a local tax advisor to see if you qualify for any of these preferential schemes.
Does Malta have regional or state income taxes in addition to national tax?
No, Malta does not have subnational or regional income taxes. The income tax rates shown are national rates that apply uniformly across the country, so your tax liability depends only on your income level and personal status, not on where in Malta you live or work.
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