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
What is the income tax system like in Malta for employees?
Malta has a progressive income tax system with four brackets for single residents. The first EUR 12,000 of income is tax-free, then rates increase from 15% up to 35% on income above EUR 60,000. Social security contributions of 10% are deducted from your gross income before income tax is calculated, which reduces your taxable income.
How much will I pay in social security contributions in Malta?
As an employee in Malta, you pay 10% in social security contributions on your gross income. These contributions are deductible from your income before income tax is applied, so they effectively lower your taxable income and reduce your overall tax burden.
What is the take-home pay for a EUR 50,000 salary in Malta?
For a EUR 50,000 gross salary, you would pay EUR 5,000 in social security contributions (10%), leaving EUR 45,000 taxable income. From that, you would owe income tax of EUR 6,625 (EUR 12,000 at 0%, EUR 4,000 at 15%, and EUR 29,000 at 25%), resulting in a take-home pay of approximately EUR 38,375 per year.
Are there any special tax programs for expats or remote workers in Malta?
Malta offers special tax regimes like the Global Residence Programme and Highly Skilled Individual Rules for qualifying individuals, but these require specific eligibility criteria and are not part of the standard resident employee tax rates shown in this calculator. You should consult with a tax advisor to determine if you qualify for any preferential schemes.
At what income level does the highest tax bracket apply in Malta?
The highest tax bracket of 35% applies to all income above EUR 60,001. This means if you earn EUR 100,000, your income from EUR 60,001 onwards is taxed at 35%, while the lower portions are taxed at the lower rates of 0%, 15%, and 25%.
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