Malta Tax Calculator (2026)

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