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 if I earn €50,000 per year?
With a gross income of €50,000, you'd first pay 10% employee social security contributions (€5,000), reducing your taxable income to €45,000. Your income tax would then be calculated across Malta's progressive brackets: 0% on the first €12,000, 15% on €12,001-€16,000, and 25% on the remaining €17,000, resulting in approximately €5,150 in income tax before any other deductions or credits.
What are Malta's income tax brackets for single residents?
Malta has four income tax brackets for single residents: 0% up to €12,000, 15% from €12,001 to €16,000, 25% from €16,001 to €60,000, and 35% on income above €60,000. These are applied progressively, so you only pay the higher rate on income that falls within each bracket.
Are social security contributions deductible from my income tax in Malta?
Yes, employee social security contributions are fully 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 reduces the income subject to income tax.
Do I need to pay income tax on the first €12,000 I earn in Malta?
No, Malta's first tax bracket is 0%, meaning you pay no income tax on the first €12,000 of your taxable income after social security contributions are deducted. This provides a tax-free threshold for lower earners and helps reduce the overall tax burden for residents.
What's my take-home pay if I earn €30,000 gross in Malta?
From a €30,000 gross salary, you'd pay €3,000 in employee social security contributions, leaving €27,000 taxable income. Income tax would be €0 on the first €12,000, €600 on the next €4,000 (at 15%), and €3,750 on the remaining €11,000 (at 25%), totaling €4,350 in income tax and resulting in a take-home pay of approximately €22,650.
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