Malta tax rates 2026
Standard income tax bands
| Chargeable annual income | Rate | Deduct |
|---|---|---|
| Single: €0–€12,000 | 0% | €0 |
| €12,001–€16,000 | 15% | €1,800 |
| €16,001–€60,000 | 25% | €3,400 |
| Over €60,000 | 35% | €9,400 |
| Married: €0–€15,000 | 0% | €0 |
| €15,001–€23,000 | 15% | €2,250 |
| €23,001–€60,000 | 25% | €4,550 |
| Over €60,000 | 35% | €10,550 |
| Parent: €0–€13,000 | 0% | €0 |
| €13,001–€17,500 | 15% | €1,950 |
| €17,501–€60,000 | 25% | €3,700 |
| Over €60,000 | 35% | €9,700 |
Employee social security
For employees born from 1 January 1962 onwards, the standard Class 1 contribution is 10% of weekly basic wage, capped at €55.93 per week. The low-wage category has a fixed weekly contribution of €22.94 up to a weekly wage of €229.44.
MTCA 2026 tax rates · MTCA Class 1 contributions · PwC
Married and parent tax rates have legal eligibility conditions. Child-count-specific tables, tax credits and special regimes are not modelled by this calculator.