Malta Tax Calculator (2026)
Income tax rates and take-home pay for Malta
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 if I earn €50,000 per year?
On €50,000 gross income, you first pay 10% employee social security contributions (€5,000), which reduces your taxable income to €45,000. Income tax is then calculated progressively: 0% on the first €12,000, 15% on €12,001-€16,000, and 25% on the remaining €17,000, resulting in approximately €5,550 in income tax. Your total tax and social contributions come to about €10,550, leaving roughly €39,450 in take-home pay.
What are the income tax brackets in Malta for 2026?
Malta has four income tax brackets for single residents: 0% on income up to €12,000, 15% on income from €12,001 to €16,000, 25% on income from €16,001 to €60,000, and 35% on income above €60,000. These brackets apply after deducting your 10% employee social security contributions from your gross income.
Are social security contributions deductible from my income tax in Malta?
Yes, employee social security contributions in Malta are fully deductible from your gross income before income tax is calculated. As a resident employee, you contribute 10% of your gross income to social security, and this amount reduces your taxable income, which can result in meaningful tax savings.
Do I need to pay tax on income over €60,000 in Malta?
Yes, any income above €60,000 is taxed at Malta's highest marginal rate of 35%. However, this rate only applies to the portion of your income that exceeds €60,000, not your entire income, as Malta uses a progressive tax system with lower rates on income in the lower brackets.
What is the tax-free threshold in Malta?
In Malta, the first €12,000 of your annual income is completely tax-free for single residents. This means you only start paying income tax once your income exceeds €12,000, though you will still pay the 10% employee social security contribution on all gross income.
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