Malta Tax Calculator (2026)

Malta Income Tax Brackets (2026)

Social Security Contributions (Employee)

What is the income tax rate in Malta for residents?

Malta uses a progressive tax system with four income brackets for single residents. Income up to EUR 12,000 is tax-free, then rates increase from 15% on income between EUR 12,001 and EUR 16,000, to 25% between EUR 16,001 and EUR 60,000, and 35% on income above EUR 60,000. The tax is calculated progressively, meaning you only pay the higher rate on income that falls within each bracket.

Do social security contributions reduce my taxable income in Malta?

Yes, employee social security contributions are deductible from your gross income before income tax is calculated. As an employee born after 1 January 1962, you contribute 10% of your gross income to social security, and this amount is subtracted before your income tax bracket is applied.

How much take-home pay will I have after taxes and social security in Malta?

Your take-home pay depends on your gross income and which tax bracket you fall into. After your 10% employee social security contribution is deducted from your gross income, the remaining amount is taxed according to Malta's progressive brackets. Using this calculator, you can enter your expected salary to see your exact take-home amount.

Are there any special tax regimes or incentives for expats moving to Malta?

Malta does offer special regimes like the Global Residence Programme and Highly Skilled Individual Rules, but these require specific eligibility criteria and are not included in this standard calculator. We recommend checking with the Maltese tax authorities or a local tax advisor to see if you qualify for any preferential tax treatment based on your individual circumstances.

Is there a minimum tax threshold in Malta, or do I pay tax on all income?

The first EUR 12,000 of income is completely tax-free in Malta, so you only begin paying income tax once your income exceeds that threshold. This applies to resident and domiciled employees; non-domiciled residents may have different rules that are not covered in this standard calculator.

How many income tax brackets does Malta have?

Malta has four income tax brackets for single residents, ranging from 0% on the first EUR 12,000 to 35% on income above EUR 60,000. This progressive system means your overall tax rate increases as your income rises, but each portion of income is taxed at its corresponding bracket rate.

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