{"country":"malta","countryName":"Malta","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"EUR","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"income-tax-single","title":"Income tax: single rates (art. 56(1)(b)(i))","group":"income-tax","kind":"bands","rows":[{"from":0,"to":12000,"rate":0},{"from":12000,"to":16000,"rate":0.15},{"from":16000,"to":60000,"rate":0.25},{"from":60000,"to":null,"rate":0.35}],"source":{"title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €1,800 (15% band), €3,400 (25% band), €9,400 (35% band). For resident individuals who do not qualify for the married or parent rates, and for each spouse who opts for a separate computation."},{"id":"income-tax-married","title":"Income tax: married rates (art. 56(1)(a)(i))","group":"income-tax","kind":"bands","rows":[{"from":0,"to":15000,"rate":0},{"from":15000,"to":23000,"rate":0.15},{"from":23000,"to":60000,"rate":0.25},{"from":60000,"to":null,"rate":0.35}],"source":{"title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,250 (15% band), €4,550 (25% band), €10,550 (35% band). Joint computation of a resident married couple without a qualifying child under the 2026 rules. A single parent with sole custody may use these rates where more beneficial."},{"id":"income-tax-married-one-child","title":"Income tax: married rates with one child (new for 2026)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":17500,"rate":0},{"from":17500,"to":26500,"rate":0.15},{"from":26500,"to":60000,"rate":0.25},{"from":60000,"to":null,"rate":0.35}],"source":{"title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,625 (15% band), €5,275 (25% band), €11,275 (35% band). Married couple maintaining one child aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply."},{"id":"income-tax-married-two-children","title":"Income tax: married rates with two or more children (new for 2026)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":22500,"rate":0},{"from":22500,"to":32000,"rate":0.15},{"from":32000,"to":60000,"rate":0.25},{"from":60000,"to":null,"rate":0.35}],"source":{"title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €3,375 (15% band), €6,575 (25% band), €12,575 (35% band). Married couple maintaining at least two children aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply."},{"id":"income-tax-parent","title":"Income tax: parent rates (art. 56(1)(b)(ii))","group":"income-tax","kind":"bands","rows":[{"from":0,"to":13000,"rate":0},{"from":13000,"to":17500,"rate":0.15},{"from":17500,"to":60000,"rate":0.25},{"from":60000,"to":null,"rate":0.35}],"source":{"title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €1,950 (15% band), €3,700 (25% band), €9,700 (35% band). A parent who maintains, or pays maintenance for, a child aged 18 or under (23 or under in full-time education) and does not qualify for the new parent rates below."},{"id":"income-tax-parent-one-child","title":"Income tax: parent rates with one child (new for 2026)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":14500,"rate":0},{"from":14500,"to":21000,"rate":0.15},{"from":21000,"to":60000,"rate":0.25},{"from":60000,"to":null,"rate":0.35}],"source":{"title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,175 (15% band), €4,275 (25% band), €10,275 (35% band). A parent maintaining, or paying maintenance for, one child aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply. The statute (Act III of 2026, art. 56(1)(b)(iv)(d)) prints €10,270 as the 35% subtraction; the tax administration publishes €10,275, which follows from the bands shown."},{"id":"income-tax-parent-two-children","title":"Income tax: parent rates with two or more children (new for 2026)","group":"income-tax","kind":"bands","rows":[{"from":0,"to":18500,"rate":0},{"from":18500,"to":25500,"rate":0.15},{"from":25500,"to":60000,"rate":0.25},{"from":60000,"to":null,"rate":0.35}],"source":{"title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,775 (15% band), €5,325 (25% band), €11,325 (35% band). A parent maintaining, or paying maintenance for, at least two children aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply."},{"id":"income-tax-rules","title":"Tax year and who qualifies for each scale","group":"income-tax","kind":"values","rows":[{"label":"Basis year","value":"Calendar year 2026 (1 January to 31 December), assessed in the year of assessment 2027","unit":"text","source":{"title":"Act No. III of 2026, Budget Measures Implementation Act, 2026 (Government Gazette of Malta No. 21,599, 10 March 2026), article 13(2)","url":"https://legislation.mt/eli/act/2026/3/eng","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Child for the married and parent rates","value":"Aged 18 or under (23 or under in full-time education)","unit":"text"},{"label":"Nationality condition for the 2026 rates with children","value":"Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","unit":"text"},{"label":"Single parent with sole custody: child's own income may not exceed","value":3400,"unit":"money","note":"to use the married rates (if more beneficial)"},{"label":"EU/EEA couple with one non-resident spouse: share of worldwide income from Malta needed for the married rates","value":0.9,"unit":"rate"},{"label":"Rates announced for 2027: married with one child, 0% band up to","value":20000,"unit":"money","source":{"title":"MTCA: Tax Rates 2027","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2027","retrievedAt":"2026-11-11","effectiveFrom":"2027-01-01","effectiveTo":"2027-12-31"}},{"label":"Rates announced for 2027: married with two or more children, 0% band up to","value":30000,"unit":"money","source":{"title":"MTCA: Tax Rates 2027","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2027","retrievedAt":"2026-11-11","effectiveFrom":"2027-01-01","effectiveTo":"2027-12-31"}},{"label":"Rates announced for 2027: parent with one child, 0% band up to","value":16000,"unit":"money","source":{"title":"MTCA: Tax Rates 2027","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2027","retrievedAt":"2026-11-11","effectiveFrom":"2027-01-01","effectiveTo":"2027-12-31"}},{"label":"Rates announced for 2027: parent with two or more children, 0% band up to","value":24000,"unit":"money","source":{"title":"MTCA: Tax Rates 2027","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2027","retrievedAt":"2026-11-11","effectiveFrom":"2027-01-01","effectiveTo":"2027-12-31"}}],"source":{"title":"MTCA: New Tax Rates, 2026 (Budget Amendments), last update January 2026","url":"https://mtca.gov.mt/docs/default-source/documents/2026-tax-rates.pdf?sfvrsn=37563fb2_11","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"The 2026 rates for families with children came into effect on 1 January 2026 (Budget 2026; Budget Measures Implementation Act, 2026). Single, married and parent rates are unchanged from 2025. The tax administration has published higher 0% bands for families with children for 2027."},{"id":"income-tax-non-resident","title":"Income tax: non-resident rates (art. 56(1)(c))","group":"income-tax","kind":"bands","rows":[{"from":0,"to":700,"rate":0},{"from":700,"to":3100,"rate":0.2},{"from":3100,"to":7800,"rate":0.3},{"from":7800,"to":null,"rate":0.35}],"source":{"title":"MTCA: Tax Rates for Non-Residents","url":"https://mtca.gov.mt/personal-tax/tax-rates/taxratesfornonresident","retrievedAt":"2026-11-11","effectiveFrom":"2008-01-01","effectiveTo":null},"verified":true,"basis":"Chargeable income arising in Malta, euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €140 (20% band), €450 (30% band), €840 (35% band). EU/EEA nationals with at least 90% of their worldwide income from Malta may use the resident rates."},{"id":"special-rates","title":"Part-time, overtime and other special rates","group":"income-tax","kind":"values","rows":[{"label":"Part-time work: final tax rate","value":0.1,"unit":"rate","note":"for full-time employees, pensioners and full-time students (married: where the spouse qualifies)"},{"label":"Part-time employment: income taxed at 10%, up to (per year)","value":10000,"unit":"money","note":"each spouse; the excess is taxed at the normal rates"},{"label":"Part-time self-employment: income taxed at 10%, up to (per year)","value":12000,"unit":"money","note":"each spouse"},{"label":"Qualifying overtime: final tax rate","value":0.15,"unit":"rate","note":"unless the employee elects otherwise","source":{"title":"Tax on Overtime Rules (S.L. 123.200), consolidated text on legislation.mt (point in time 8 February 2022)","url":"https://legislation.mt/eli/sl/123.200/eng","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Qualifying overtime: income at 15%, up to (per year)","value":10000,"unit":"money","source":{"title":"Tax on Overtime Rules (S.L. 123.200), consolidated text on legislation.mt (point in time 8 February 2022)","url":"https://legislation.mt/eli/sl/123.200/eng","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Qualifying overtime: basic weekly wage may not exceed","value":375,"unit":"money","note":"full-time, non-managerial posts","source":{"title":"Tax on Overtime Rules (S.L. 123.200), consolidated text on legislation.mt (point in time 8 February 2022)","url":"https://legislation.mt/eli/sl/123.200/eng","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Sports players, athletes and licensed coaches: final tax on gross emoluments","value":0.075,"unit":"rate","note":"unless the normal rates are chosen","source":{"title":"Income Tax Act (Cap. 123), consolidated text on legislation.mt (point in time 10 March 2026), art. 56(26) and (26A)","url":"https://legislation.mt/eli/cap/123/eng","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Artistic income certified by Arts Council Malta: final tax on net income","value":0.075,"unit":"rate","note":"up to €50,000 of net income; from the 2026 year of assessment","source":{"title":"Income Tax Act (Cap. 123), consolidated text on legislation.mt (point in time 10 March 2026), art. 56(26) and (26A)","url":"https://legislation.mt/eli/cap/123/eng","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Pension income of people aged 61 or over: exempt up to (per year)","value":37104,"unit":"money","note":"100% exemption from the 2026 basis year","source":{"title":"MTCA: Overview of recently published legal notices, January to June 2026 (LN 52 and 53 of 2026)","url":"https://mtca.gov.mt/docs/default-source/documents/legislative-developments/2026/overview-of-recently-published-legal-notices-january-to-june-2026-memo.pdf?sfvrsn=1191b20d_1","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}}],"source":{"title":"MTCA: Tax on Income from Part-Time Work (FAQs)","url":"https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/tax-on-income-from-part-time-work","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Euro per year unless stated","note":"A single person who only works part-time does not qualify for the part-time rate unless a pensioner or full-time student. Overtime rules: S.L. 123.200 as consolidated on legislation.mt (8 February 2022)."},{"id":"social-employee","title":"Employee social security contributions (Class 1)","group":"employee","kind":"values","rows":[{"label":"Employee contribution rate","value":0.1,"unit":"rate","note":"of the basic weekly wage"},{"label":"Category A: under 18, basic weekly wage up to €229.44: weekly contribution","value":6.62,"unit":"money"},{"label":"Category B: 18 and over, basic weekly wage up to €229.44: weekly contribution","value":22.94,"unit":"money","note":"or 10% of the wage if the employee chooses (pro-rata benefits)"},{"label":"Category C: born from 1 January 1962, basic weekly wage","value":"€229.45 to €559.30: 10%","unit":"text"},{"label":"Category D: born from 1 January 1962, maximum weekly contribution","value":55.93,"unit":"money","note":"basic weekly wage from €559.31"},{"label":"Category C: born up to 31 December 1961, basic weekly wage","value":"€229.45 to €490.38: 10%","unit":"text"},{"label":"Category D: born up to 31 December 1961, maximum weekly contribution","value":49.04,"unit":"money","note":"basic weekly wage from €490.39"},{"label":"Category E: apprenticeship students under 18, maximum weekly contribution (10%)","value":4.38,"unit":"money"},{"label":"Category F: apprenticeship students 18 and over, maximum weekly contribution (10%)","value":7.94,"unit":"money"}],"source":{"title":"Department of Social Security: Social Security Contributions (Class 1) 2026 – Employed Persons (last modified 9 December 2025)","url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-1-2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Basic weekly wage (or the weekly equivalent of the basic monthly salary); contributions are weekly","note":"Percentage rates are calculated to the nearest cent. The maximum weekly contribution corresponds to the maximum pensionable income."},{"id":"social-employer","title":"Employer social security contributions (Class 1) and Maternity Leave Fund","group":"employer","kind":"values","rows":[{"label":"Employer contribution rate","value":0.1,"unit":"rate","note":"matches the employee's contribution in every category"},{"label":"Category A (under 18): weekly employer contribution","value":6.62,"unit":"money"},{"label":"Category B (18 and over, low wage): weekly employer contribution","value":22.94,"unit":"money"},{"label":"Category D, born from 1 January 1962: maximum weekly employer contribution","value":55.93,"unit":"money"},{"label":"Category D, born up to 31 December 1961: maximum weekly employer contribution","value":49.04,"unit":"money"},{"label":"Maternity Leave Fund (employer only)","value":0.003,"unit":"rate","note":"of the basic weekly wage","source":{"title":"Department of Social Security: Social Security Contributions (Class 1) 2026 – Employed Persons (last modified 9 December 2025)","url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-1-2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Maternity Leave Fund: category A weekly","value":0.2,"unit":"money","source":{"title":"Department of Social Security: Social Security Contributions (Class 1) 2026 – Employed Persons (last modified 9 December 2025)","url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-1-2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Maternity Leave Fund: category B weekly","value":0.69,"unit":"money","source":{"title":"Department of Social Security: Social Security Contributions (Class 1) 2026 – Employed Persons (last modified 9 December 2025)","url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-1-2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Maternity Leave Fund: maximum weekly, born from 1 January 1962","value":1.68,"unit":"money","source":{"title":"Department of Social Security: Social Security Contributions (Class 1) 2026 – Employed Persons (last modified 9 December 2025)","url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-1-2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Maternity Leave Fund: maximum weekly, born up to 31 December 1961","value":1.47,"unit":"money","source":{"title":"Department of Social Security: Social Security Contributions (Class 1) 2026 – Employed Persons (last modified 9 December 2025)","url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-1-2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"Department of Social Security: Social Security Contributions (Class 1) 2026 – Employed Persons (last modified 9 December 2025)","url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-1-2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Basic weekly wage; contributions are weekly","note":"The employer pays its own 10% Class 1 share and the 0.3% Maternity Leave Fund contribution on top of the gross wage."},{"id":"minimum-wage","title":"National minimum wage 2026","group":"employer","kind":"values","rows":[{"label":"Weekly minimum wage, age 18 and over","value":229.44,"unit":"money"},{"label":"Weekly minimum wage, age 17","value":222.66,"unit":"money"},{"label":"Weekly minimum wage, under 17","value":219.82,"unit":"money"},{"label":"Hourly minimum wage, age 18 and over","value":5.74,"unit":"money","note":"weekly amount ÷ 40 for part-time employees"}],"source":{"title":"L.N. 289 of 2025, National Minimum Wage National Standard Order, 2025 (Government Gazette No. 21,560, 22 December 2025)","url":"https://legislation.mt/eli/ln/2025/289/eng","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null},"verified":true,"basis":"Normal working week of 40 hours, from 1 January 2026","note":"National Minimum Wage National Standard Order, 2025 (L.N. 289 of 2025). Sector Wage Regulation Orders may set higher minimums. Every employee is also entitled to the statutory bonuses and weekly allowances below."},{"id":"statutory-bonuses","title":"Cost-of-living increase and statutory bonuses","group":"employer","kind":"values","rows":[{"label":"Cost-of-living increase from 1 January 2026 (per week, whole-time employees)","value":4.66,"unit":"money","source":{"title":"L.N. 290 of 2025, Wage Increase (Employees) National Standard Order, 2025 (Government Gazette No. 21,560, 22 December 2025)","url":"https://legislation.mt/eli/ln/2025/290/eng","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Statutory bonus paid at the end of June","value":135.1,"unit":"money"},{"label":"Statutory bonus paid between 15 and 23 December","value":135.1,"unit":"money"},{"label":"Statutory bonus, part period: per calendar day","value":0.74,"unit":"money"},{"label":"Weekly allowance paid at the end of March","value":121.16,"unit":"money"},{"label":"Weekly allowance paid at the end of September","value":121.16,"unit":"money"},{"label":"Weekly allowance, part period: per week worked","value":4.66,"unit":"money"}],"source":{"title":"Department for Industrial and Employment Relations (DIER): Bonus u Allowance ta’ kull Ġimgħa (last modified 11 April 2025)","url":"https://dier.gov.mt/servizzi/kundizzjonijiet-tal-impieg/pagi/bonus-u-allowance-ta-kull-gimgha/","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Euro, full-time employee; part-timers receive a pro-rata amount","note":"The cost-of-living increase (Wage Increase (Employees) National Standard Order, 2025) is added to the basic wage. The statutory bonuses and weekly allowances are paid twice a year each."},{"id":"self-employed","title":"Self-employed social security contributions (Class 2)","group":"other","kind":"values","rows":[{"label":"Class 2 is due on net income from an economic activity above (per year)","value":910,"unit":"money"},{"label":"Category SA: net income up to €12,543.72: weekly contribution","value":36.18,"unit":"money","note":"full-time farmers €24.12"},{"label":"Category SB: contribution rate on annual net income","value":0.15,"unit":"rate","note":"full-time farmers 10%; net income from €12,543.73"},{"label":"Category SC: born from 1 January 1962, maximum weekly contribution","value":83.89,"unit":"money","note":"net income from €29,083.36; full-time farmers €55.93"},{"label":"Category SC: born up to 31 December 1961, maximum weekly contribution","value":73.56,"unit":"money","note":"net income from €25,500; full-time farmers €49.04"},{"label":"Category SP: single persons who are not self-occupied, weekly","value":31.97,"unit":"money","note":"income €1,006 to €11,082.72"}],"source":{"title":"Department of Social Security: Social Security Contributions (Class 2) 2026 (last modified 5 December 2025)","url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-2-2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Annual net profit or income of the previous year; contributions are weekly","note":"Part-time self-occupied women, full-time students and pensioners with net earnings up to the SA limit may pay 15% of net earnings instead of the SA amount (with reduced benefits)."},{"id":"vat","title":"VAT small-enterprise exemption (VAT Act, article 11)","group":"other","kind":"values","rows":[{"label":"Domestic threshold: annual turnover in Malta up to","value":35000,"unit":"money"},{"label":"Union threshold: annual turnover in the EU up to","value":100000,"unit":"money","note":"for the cross-border small-enterprise scheme"}],"source":{"title":"Value Added Tax Act (Cap. 406), consolidated text on legislation.mt (point in time 1 October 2026), article 11 and Sixth Schedule","url":"https://legislation.mt/eli/cap/406/eng","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"note":"A taxable person established in Malta whose turnover stays within the threshold may apply to be registered under article 11 (special scheme for small enterprises). The standard VAT rate is 18% (article 19)."},{"id":"inbound","title":"Inbound and residence regimes","group":"other","kind":"values","rows":[{"label":"Highly skilled individuals: flat tax on qualifying employment income","value":0.15,"unit":"rate","note":"on emoluments up to €7,000,000; above that, the normal rates"},{"label":"Highly skilled individuals: minimum emoluments (per year)","value":65000,"unit":"money","note":"rises by €10,000 every 5 years"},{"label":"Highly skilled individuals: duration","value":"5 years, with 2 further extensions of 5 years; no benefit for income earned after 2040","unit":"text"},{"label":"Nomad Residence Permit: tax on income from authorised remote work","value":0.1,"unit":"rate","note":"after the first 12 months","source":{"title":"Nomad Residence Permits (Income Tax) Rules (S.L. 123.210; L.N. 277 of 2023, Government Gazette No. 21,162, 7 December 2023)","url":"https://legislation.mt/eli/sl/123.210/eng","retrievedAt":"2026-11-11","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Nomad Residence Permit: minimum gross income (per year)","value":42000,"unit":"money","note":"€32,400 for applications before 1 April 2024","source":{"title":"Residency Malta Agency: Nomad Residence Permit FAQs","url":"https://nomad.residencymalta.gov.mt/new-faqs/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Non-domiciled residents: minimum annual tax","value":5000,"unit":"money","note":"where foreign income is €35,000 or more","source":{"title":"MTCA: The Remittance Basis of Taxation for Individuals under the Income Tax Act (guidelines)","url":"https://mtca.gov.mt/docs/default-source/documents/mtca-guidelines-on-the-remittance-under-the-income-tax.pdf?sfvrsn=d2f39d05_1","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Returned migrants: rate on foreign income received in Malta","value":0.15,"unit":"rate","note":"first €4,200 (married €5,900) at 0%; minimum tax €2,325","source":{"title":"MTCA: Tax Rates for Returned Migrants","url":"https://mtca.gov.mt/personal-tax/tax-rates/returned-migrants","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Residence programmes (Global Residence Programme and others): foreign income remitted to Malta","value":0.15,"unit":"rate","note":"other income 35%; minimum annual tax applies","source":{"title":"MTCA: Special Schemes","url":"https://mtca.gov.mt/personal-tax/individual/special-schemes","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"L.N. 20 of 2026, Tax Treatment of Highly Skilled Individuals Rules, 2026 (Government Gazette No. 21,575, 23 January 2026)","url":"https://legislation.mt/eli/ln/2026/20/eng","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2040-12-31"},"verified":true,"note":"The Highly Skilled Individuals Rules (L.N. 20 of 2026, from 1 January 2026) replace the Highly Qualified Persons, Innovation and Creativity, aviation, maritime and family-office rules; the eligible offices are listed in their schedules. Residents who are not domiciled or not ordinarily resident in Malta are taxed on the remittance basis: foreign income only when received in Malta, foreign capital gains not at all."},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Income tax on self-employed income","value":"The resident rates above (single, married or parent) on chargeable income","unit":"text","source":{"title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Part-time self-employment: final tax rate","value":0.1,"unit":"rate","note":"on up to €12,000 a year, for those with a full-time job or who are students or pensioners","source":{"title":"MTCA: Tax on Income from Part-Time Work (FAQs)","url":"https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/tax-on-income-from-part-time-work","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Class 2 self-employed contribution rate","value":0.15,"unit":"rate","note":"minimum €36.18 a week (SA), maximum €83.89 a week (born from 1962)"},{"label":"VAT small-enterprise exemption: annual turnover up to","value":35000,"unit":"money","source":{"title":"Value Added Tax Act (Cap. 406), consolidated text on legislation.mt (point in time 1 October 2026), article 11 and Sixth Schedule","url":"https://legislation.mt/eli/cap/406/eng","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Nomad Residence Permit (digital nomads)","value":"For third-country nationals working remotely for an employer or clients outside Malta; gross income at least €42,000 a year; valid 1 year, renewable up to 4 years in total; application fee €300","unit":"text","source":{"title":"Residency Malta Agency: Nomad Residence Permit FAQs","url":"https://nomad.residencymalta.gov.mt/new-faqs/","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Nomad Residence Permit: tax rule","value":"No tax on income from authorised work for the first 12 months from the later of the permit date and 1 January 2024; then 10% flat (or no Maltese return where at least 10% foreign tax was paid)","unit":"text","source":{"title":"Nomad Residence Permits (Income Tax) Rules (S.L. 123.210; L.N. 277 of 2023, Government Gazette No. 21,162, 7 December 2023)","url":"https://legislation.mt/eli/sl/123.210/eng","retrievedAt":"2026-11-11","effectiveFrom":"2024-01-01","effectiveTo":null}},{"label":"Where to apply for the nomad permit","value":"Residency Malta Agency (nomad.residencymalta.gov.mt); the residence card is issued by Identità","unit":"text"},{"label":"Inbound tax regime for employees","value":"Highly Skilled Individuals Rules: 15% on emoluments of at least €65,000 from an eligible office, for up to 15 years","unit":"text","source":{"title":"L.N. 20 of 2026, Tax Treatment of Highly Skilled Individuals Rules, 2026 (Government Gazette No. 21,575, 23 January 2026)","url":"https://legislation.mt/eli/ln/2026/20/eng","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2040-12-31"}},{"label":"Non-domiciled residents","value":"Remittance basis; minimum tax €5,000 a year where foreign income is €35,000 or more","unit":"text","source":{"title":"MTCA: The Remittance Basis of Taxation for Individuals under the Income Tax Act (guidelines)","url":"https://mtca.gov.mt/docs/default-source/documents/mtca-guidelines-on-the-remittance-under-the-income-tax.pdf?sfvrsn=d2f39d05_1","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"Department of Social Security: Social Security Contributions (Class 2) 2026 (last modified 5 December 2025)","url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-2-2026/","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Self-employed persons register for income tax and VAT with the Malta Tax and Customs Administration and for Class 2 contributions with the Department of Social Security."}],"sources":[{"title":"MTCA: Tax Rates 2026","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrievedAt":"2026-11-11"},{"title":"MTCA: New Tax Rates, 2026 (Budget Amendments), last update January 2026","url":"https://mtca.gov.mt/docs/default-source/documents/2026-tax-rates.pdf?sfvrsn=37563fb2_11","retrievedAt":"2026-11-11"},{"title":"Act No. III of 2026, Budget Measures Implementation Act, 2026 (Government Gazette No. 21,599, 10 March 2026)","url":"https://legislation.mt/eli/act/2026/3/eng","retrievedAt":"2026-11-11"},{"title":"Income Tax Act (Cap. 123), consolidated text (point in time 10 March 2026)","url":"https://legislation.mt/eli/cap/123/eng","retrievedAt":"2026-11-11"},{"title":"MTCA: Tax Rates for Non-Residents","url":"https://mtca.gov.mt/personal-tax/tax-rates/taxratesfornonresident","retrievedAt":"2026-11-11"},{"title":"MTCA: Tax on Income from Part-Time Work (FAQs)","url":"https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/tax-on-income-from-part-time-work","retrievedAt":"2026-11-11"},{"title":"Tax on Overtime Rules (S.L. 123.200)","url":"https://legislation.mt/eli/sl/123.200/eng","retrievedAt":"2026-11-11"},{"title":"MTCA: Overview of recently published legal notices, January to June 2026","url":"https://mtca.gov.mt/docs/default-source/documents/legislative-developments/2026/overview-of-recently-published-legal-notices-january-to-june-2026-memo.pdf?sfvrsn=1191b20d_1","retrievedAt":"2026-11-11"},{"title":"MTCA: Tax Rates 2027","url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2027","retrievedAt":"2026-11-11"},{"title":"Department of Social Security: Social Security Contributions (Class 1) 2026 – Employed Persons","url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-1-2026/","retrievedAt":"2026-11-11"},{"title":"MTCA: Class 1 - Social Security Contribution Rates 2026","url":"https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2026","retrievedAt":"2026-11-11"},{"title":"L.N. 289 of 2025, National Minimum Wage National Standard Order, 2025","url":"https://legislation.mt/eli/ln/2025/289/eng","retrievedAt":"2026-11-11"},{"title":"L.N. 290 of 2025, Wage Increase (Employees) National Standard Order, 2025","url":"https://legislation.mt/eli/ln/2025/290/eng","retrievedAt":"2026-11-11"},{"title":"DIER: Paga Minima Nazzjonali","url":"https://dier.gov.mt/servizzi/kundizzjonijiet-tal-impieg/pagi/paga-minima-nazzjonali/","retrievedAt":"2026-11-11"},{"title":"DIER: Bonus u Allowance ta’ kull Ġimgħa","url":"https://dier.gov.mt/servizzi/kundizzjonijiet-tal-impieg/pagi/bonus-u-allowance-ta-kull-gimgha/","retrievedAt":"2026-11-11"},{"title":"Department of Social Security: Social Security Contributions (Class 2) 2026","url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-2-2026/","retrievedAt":"2026-11-11"},{"title":"Value Added Tax Act (Cap. 406), consolidated text (point in time 1 October 2026)","url":"https://legislation.mt/eli/cap/406/eng","retrievedAt":"2026-11-11"},{"title":"Nomad Residence Permits (Income Tax) Rules (S.L. 123.210)","url":"https://legislation.mt/eli/sl/123.210/eng","retrievedAt":"2026-11-11"},{"title":"MTCA: Nomad Residence Permits (Income Tax) Rules, guidelines (12 March 2026)","url":"https://mtca.gov.mt/docs/default-source/documents/personal-tax/legal-and-technical/guidelines/nomad-guidelines---12-03-2026.pdf?sfvrsn=f0cc9971_6","retrievedAt":"2026-11-11"},{"title":"Residency Malta Agency: Nomad Residence Permit FAQs","url":"https://nomad.residencymalta.gov.mt/new-faqs/","retrievedAt":"2026-11-11"},{"title":"L.N. 20 of 2026, Tax Treatment of Highly Skilled Individuals Rules, 2026","url":"https://legislation.mt/eli/ln/2026/20/eng","retrievedAt":"2026-11-11"},{"title":"MTCA: The Remittance Basis of Taxation for Individuals under the Income Tax Act","url":"https://mtca.gov.mt/docs/default-source/documents/mtca-guidelines-on-the-remittance-under-the-income-tax.pdf?sfvrsn=d2f39d05_1","retrievedAt":"2026-11-11"},{"title":"MTCA: Tax Rates for Returned Migrants","url":"https://mtca.gov.mt/personal-tax/tax-rates/returned-migrants","retrievedAt":"2026-11-11"},{"title":"MTCA: Special Schemes","url":"https://mtca.gov.mt/personal-tax/individual/special-schemes","retrievedAt":"2026-11-11"}],"requested_year":"2026","current_year":"2026","years_available":["2026"],"rows":[{"section_id":"income-tax-single","section":"Income tax: single rates (art. 56(1)(b)(i))","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €1,800 (15% band), €3,400 (25% band), €9,400 (35% band). For resident individuals who do not qualify for the married or parent rates, and for each spouse who opts for a separate computation.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":0,"to":12000,"rate":0,"value":null,"unit":"rate"},{"section_id":"income-tax-single","section":"Income tax: single rates (art. 56(1)(b)(i))","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €1,800 (15% band), €3,400 (25% band), €9,400 (35% band). For resident individuals who do not qualify for the married or parent rates, and for each spouse who opts for a separate computation.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":12000,"to":16000,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"income-tax-single","section":"Income tax: single rates (art. 56(1)(b)(i))","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €1,800 (15% band), €3,400 (25% band), €9,400 (35% band). For resident individuals who do not qualify for the married or parent rates, and for each spouse who opts for a separate computation.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":16000,"to":60000,"rate":0.25,"value":null,"unit":"rate"},{"section_id":"income-tax-single","section":"Income tax: single rates (art. 56(1)(b)(i))","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €1,800 (15% band), €3,400 (25% band), €9,400 (35% band). For resident individuals who do not qualify for the married or parent rates, and for each spouse who opts for a separate computation.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":60000,"to":null,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"income-tax-married","section":"Income tax: married rates (art. 56(1)(a)(i))","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,250 (15% band), €4,550 (25% band), €10,550 (35% band). Joint computation of a resident married couple without a qualifying child under the 2026 rules. A single parent with sole custody may use these rates where more beneficial.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":0,"to":15000,"rate":0,"value":null,"unit":"rate"},{"section_id":"income-tax-married","section":"Income tax: married rates (art. 56(1)(a)(i))","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,250 (15% band), €4,550 (25% band), €10,550 (35% band). Joint computation of a resident married couple without a qualifying child under the 2026 rules. A single parent with sole custody may use these rates where more beneficial.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":15000,"to":23000,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"income-tax-married","section":"Income tax: married rates (art. 56(1)(a)(i))","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,250 (15% band), €4,550 (25% band), €10,550 (35% band). Joint computation of a resident married couple without a qualifying child under the 2026 rules. A single parent with sole custody may use these rates where more beneficial.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":23000,"to":60000,"rate":0.25,"value":null,"unit":"rate"},{"section_id":"income-tax-married","section":"Income tax: married rates (art. 56(1)(a)(i))","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,250 (15% band), €4,550 (25% band), €10,550 (35% band). Joint computation of a resident married couple without a qualifying child under the 2026 rules. A single parent with sole custody may use these rates where more beneficial.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":60000,"to":null,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"income-tax-married-one-child","section":"Income tax: married rates with one child (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,625 (15% band), €5,275 (25% band), €11,275 (35% band). Married couple maintaining one child aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":0,"to":17500,"rate":0,"value":null,"unit":"rate"},{"section_id":"income-tax-married-one-child","section":"Income tax: married rates with one child (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,625 (15% band), €5,275 (25% band), €11,275 (35% band). Married couple maintaining one child aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":17500,"to":26500,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"income-tax-married-one-child","section":"Income tax: married rates with one child (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,625 (15% band), €5,275 (25% band), €11,275 (35% band). Married couple maintaining one child aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":26500,"to":60000,"rate":0.25,"value":null,"unit":"rate"},{"section_id":"income-tax-married-one-child","section":"Income tax: married rates with one child (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,625 (15% band), €5,275 (25% band), €11,275 (35% band). Married couple maintaining one child aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":60000,"to":null,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"income-tax-married-two-children","section":"Income tax: married rates with two or more children (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €3,375 (15% band), €6,575 (25% band), €12,575 (35% band). Married couple maintaining at least two children aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":0,"to":22500,"rate":0,"value":null,"unit":"rate"},{"section_id":"income-tax-married-two-children","section":"Income tax: married rates with two or more children (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €3,375 (15% band), €6,575 (25% band), €12,575 (35% band). Married couple maintaining at least two children aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":22500,"to":32000,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"income-tax-married-two-children","section":"Income tax: married rates with two or more children (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €3,375 (15% band), €6,575 (25% band), €12,575 (35% band). Married couple maintaining at least two children aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":32000,"to":60000,"rate":0.25,"value":null,"unit":"rate"},{"section_id":"income-tax-married-two-children","section":"Income tax: married rates with two or more children (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €3,375 (15% band), €6,575 (25% band), €12,575 (35% band). Married couple maintaining at least two children aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":60000,"to":null,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"income-tax-parent","section":"Income tax: parent rates (art. 56(1)(b)(ii))","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €1,950 (15% band), €3,700 (25% band), €9,700 (35% band). A parent who maintains, or pays maintenance for, a child aged 18 or under (23 or under in full-time education) and does not qualify for the new parent rates below.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":0,"to":13000,"rate":0,"value":null,"unit":"rate"},{"section_id":"income-tax-parent","section":"Income tax: parent rates (art. 56(1)(b)(ii))","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €1,950 (15% band), €3,700 (25% band), €9,700 (35% band). A parent who maintains, or pays maintenance for, a child aged 18 or under (23 or under in full-time education) and does not qualify for the new parent rates below.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":13000,"to":17500,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"income-tax-parent","section":"Income tax: parent rates (art. 56(1)(b)(ii))","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €1,950 (15% band), €3,700 (25% band), €9,700 (35% band). A parent who maintains, or pays maintenance for, a child aged 18 or under (23 or under in full-time education) and does not qualify for the new parent rates below.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":17500,"to":60000,"rate":0.25,"value":null,"unit":"rate"},{"section_id":"income-tax-parent","section":"Income tax: parent rates (art. 56(1)(b)(ii))","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €1,950 (15% band), €3,700 (25% band), €9,700 (35% band). A parent who maintains, or pays maintenance for, a child aged 18 or under (23 or under in full-time education) and does not qualify for the new parent rates below.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":60000,"to":null,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"income-tax-parent-one-child","section":"Income tax: parent rates with one child (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,175 (15% band), €4,275 (25% band), €10,275 (35% band). A parent maintaining, or paying maintenance for, one child aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply. The statute (Act III of 2026, art. 56(1)(b)(iv)(d)) prints €10,270 as the 35% subtraction; the tax administration publishes €10,275, which follows from the bands shown.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":0,"to":14500,"rate":0,"value":null,"unit":"rate"},{"section_id":"income-tax-parent-one-child","section":"Income tax: parent rates with one child (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,175 (15% band), €4,275 (25% band), €10,275 (35% band). A parent maintaining, or paying maintenance for, one child aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply. The statute (Act III of 2026, art. 56(1)(b)(iv)(d)) prints €10,270 as the 35% subtraction; the tax administration publishes €10,275, which follows from the bands shown.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":14500,"to":21000,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"income-tax-parent-one-child","section":"Income tax: parent rates with one child (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,175 (15% band), €4,275 (25% band), €10,275 (35% band). A parent maintaining, or paying maintenance for, one child aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply. The statute (Act III of 2026, art. 56(1)(b)(iv)(d)) prints €10,270 as the 35% subtraction; the tax administration publishes €10,275, which follows from the bands shown.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":21000,"to":60000,"rate":0.25,"value":null,"unit":"rate"},{"section_id":"income-tax-parent-one-child","section":"Income tax: parent rates with one child (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,175 (15% band), €4,275 (25% band), €10,275 (35% band). A parent maintaining, or paying maintenance for, one child aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply. The statute (Act III of 2026, art. 56(1)(b)(iv)(d)) prints €10,270 as the 35% subtraction; the tax administration publishes €10,275, which follows from the bands shown.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":60000,"to":null,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"income-tax-parent-two-children","section":"Income tax: parent rates with two or more children (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,775 (15% band), €5,325 (25% band), €11,325 (35% band). A parent maintaining, or paying maintenance for, at least two children aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":0,"to":18500,"rate":0,"value":null,"unit":"rate"},{"section_id":"income-tax-parent-two-children","section":"Income tax: parent rates with two or more children (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,775 (15% band), €5,325 (25% band), €11,325 (35% band). A parent maintaining, or paying maintenance for, at least two children aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":18500,"to":25500,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"income-tax-parent-two-children","section":"Income tax: parent rates with two or more children (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,775 (15% band), €5,325 (25% band), €11,325 (35% band). A parent maintaining, or paying maintenance for, at least two children aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":25500,"to":60000,"rate":0.25,"value":null,"unit":"rate"},{"section_id":"income-tax-parent-two-children","section":"Income tax: parent rates with two or more children (new for 2026)","group":"income-tax","basis":"Chargeable income of the 2026 basis year (assessed in 2027), euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €2,775 (15% band), €5,325 (25% band), €11,325 (35% band). A parent maintaining, or paying maintenance for, at least two children aged 18 or under (23 or under in full-time education). Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"","from":60000,"to":null,"rate":0.35,"value":null,"unit":"rate"},{"section_id":"income-tax-rules","section":"Tax year and who qualifies for each scale","group":"income-tax","basis":"","note":"The 2026 rates for families with children came into effect on 1 January 2026 (Budget 2026; Budget Measures Implementation Act, 2026). Single, married and parent rates are unchanged from 2025. The tax administration has published higher 0% bands for families with children for 2027.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Act No. III of 2026, Budget Measures Implementation Act, 2026 (Government Gazette of Malta No. 21,599, 10 March 2026), article 13(2)","source_url":"https://legislation.mt/eli/act/2026/3/eng","retrieved_at":"2026-11-11","status":"verified","label":"Basis year","from":null,"to":null,"rate":null,"value":"Calendar year 2026 (1 January to 31 December), assessed in the year of assessment 2027","unit":"text"},{"section_id":"income-tax-rules","section":"Tax year and who qualifies for each scale","group":"income-tax","basis":"","note":"The 2026 rates for families with children came into effect on 1 January 2026 (Budget 2026; Budget Measures Implementation Act, 2026). Single, married and parent rates are unchanged from 2025. The tax administration has published higher 0% bands for families with children for 2027.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MTCA: New Tax Rates, 2026 (Budget Amendments), last update January 2026","source_url":"https://mtca.gov.mt/docs/default-source/documents/2026-tax-rates.pdf?sfvrsn=37563fb2_11","retrieved_at":"2026-11-11","status":"verified","label":"Child for the married and parent rates","from":null,"to":null,"rate":null,"value":"Aged 18 or under (23 or under in full-time education)","unit":"text"},{"section_id":"income-tax-rules","section":"Tax year and who qualifies for each scale","group":"income-tax","basis":"","note":"The 2026 rates for families with children came into effect on 1 January 2026 (Budget 2026; Budget Measures Implementation Act, 2026). Single, married and parent rates are unchanged from 2025. The tax administration has published higher 0% bands for families with children for 2027.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MTCA: New Tax Rates, 2026 (Budget Amendments), last update January 2026","source_url":"https://mtca.gov.mt/docs/default-source/documents/2026-tax-rates.pdf?sfvrsn=37563fb2_11","retrieved_at":"2026-11-11","status":"verified","label":"Nationality condition for the 2026 rates with children","from":null,"to":null,"rate":null,"value":"Only where a spouse (for the parent rates, the individual or the spouse) is a Maltese or other EU/EEA national, or a long-term resident and the child was born in, and lives in, Malta; otherwise the standard rates above apply.","unit":"text"},{"section_id":"income-tax-rules","section":"Tax year and who qualifies for each scale","group":"income-tax","basis":"","note":"to use the married rates (if more beneficial)","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MTCA: New Tax Rates, 2026 (Budget Amendments), last update January 2026","source_url":"https://mtca.gov.mt/docs/default-source/documents/2026-tax-rates.pdf?sfvrsn=37563fb2_11","retrieved_at":"2026-11-11","status":"verified","label":"Single parent with sole custody: child's own income may not exceed","from":null,"to":null,"rate":null,"value":3400,"unit":"money"},{"section_id":"income-tax-rules","section":"Tax year and who qualifies for each scale","group":"income-tax","basis":"","note":"The 2026 rates for families with children came into effect on 1 January 2026 (Budget 2026; Budget Measures Implementation Act, 2026). Single, married and parent rates are unchanged from 2025. The tax administration has published higher 0% bands for families with children for 2027.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"MTCA: New Tax Rates, 2026 (Budget Amendments), last update January 2026","source_url":"https://mtca.gov.mt/docs/default-source/documents/2026-tax-rates.pdf?sfvrsn=37563fb2_11","retrieved_at":"2026-11-11","status":"verified","label":"EU/EEA couple with one non-resident spouse: share of worldwide income from Malta needed for the married rates","from":null,"to":null,"rate":0.9,"value":null,"unit":"rate"},{"section_id":"income-tax-rules","section":"Tax year and who qualifies for each scale","group":"income-tax","basis":"","note":"The 2026 rates for families with children came into effect on 1 January 2026 (Budget 2026; Budget Measures Implementation Act, 2026). Single, married and parent rates are unchanged from 2025. The tax administration has published higher 0% bands for families with children for 2027.","tax_year":"2026","effective_from":"2027-01-01","effective_to":"2027-12-31","source_title":"MTCA: Tax Rates 2027","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2027","retrieved_at":"2026-11-11","status":"verified","label":"Rates announced for 2027: married with one child, 0% band up to","from":null,"to":null,"rate":null,"value":20000,"unit":"money"},{"section_id":"income-tax-rules","section":"Tax year and who qualifies for each scale","group":"income-tax","basis":"","note":"The 2026 rates for families with children came into effect on 1 January 2026 (Budget 2026; Budget Measures Implementation Act, 2026). Single, married and parent rates are unchanged from 2025. The tax administration has published higher 0% bands for families with children for 2027.","tax_year":"2026","effective_from":"2027-01-01","effective_to":"2027-12-31","source_title":"MTCA: Tax Rates 2027","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2027","retrieved_at":"2026-11-11","status":"verified","label":"Rates announced for 2027: married with two or more children, 0% band up to","from":null,"to":null,"rate":null,"value":30000,"unit":"money"},{"section_id":"income-tax-rules","section":"Tax year and who qualifies for each scale","group":"income-tax","basis":"","note":"The 2026 rates for families with children came into effect on 1 January 2026 (Budget 2026; Budget Measures Implementation Act, 2026). Single, married and parent rates are unchanged from 2025. The tax administration has published higher 0% bands for families with children for 2027.","tax_year":"2026","effective_from":"2027-01-01","effective_to":"2027-12-31","source_title":"MTCA: Tax Rates 2027","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2027","retrieved_at":"2026-11-11","status":"verified","label":"Rates announced for 2027: parent with one child, 0% band up to","from":null,"to":null,"rate":null,"value":16000,"unit":"money"},{"section_id":"income-tax-rules","section":"Tax year and who qualifies for each scale","group":"income-tax","basis":"","note":"The 2026 rates for families with children came into effect on 1 January 2026 (Budget 2026; Budget Measures Implementation Act, 2026). Single, married and parent rates are unchanged from 2025. The tax administration has published higher 0% bands for families with children for 2027.","tax_year":"2026","effective_from":"2027-01-01","effective_to":"2027-12-31","source_title":"MTCA: Tax Rates 2027","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2027","retrieved_at":"2026-11-11","status":"verified","label":"Rates announced for 2027: parent with two or more children, 0% band up to","from":null,"to":null,"rate":null,"value":24000,"unit":"money"},{"section_id":"income-tax-non-resident","section":"Income tax: non-resident rates (art. 56(1)(c))","group":"income-tax","basis":"Chargeable income arising in Malta, euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €140 (20% band), €450 (30% band), €840 (35% band). EU/EEA nationals with at least 90% of their worldwide income from Malta may use the resident rates.","tax_year":"2026","effective_from":"2008-01-01","effective_to":null,"source_title":"MTCA: Tax Rates for Non-Residents","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/taxratesfornonresident","retrieved_at":"2026-11-11","status":"verified","label":"","from":0,"to":700,"rate":0,"value":null,"unit":"rate"},{"section_id":"income-tax-non-resident","section":"Income tax: non-resident rates (art. 56(1)(c))","group":"income-tax","basis":"Chargeable income arising in Malta, euro per year","note":"Quick method used by the tax administration: chargeable income × the band's rate, minus €140 (20% band), €450 (30% band), €840 (35% band). 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Every employee is also entitled to the statutory bonuses and weekly allowances below.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"L.N. 289 of 2025, National Minimum Wage National Standard Order, 2025 (Government Gazette No. 21,560, 22 December 2025)","source_url":"https://legislation.mt/eli/ln/2025/289/eng","retrieved_at":"2026-11-11","status":"verified","label":"Weekly minimum wage, under 17","from":null,"to":null,"rate":null,"value":219.82,"unit":"money"},{"section_id":"minimum-wage","section":"National minimum wage 2026","group":"employer","basis":"Normal working week of 40 hours, from 1 January 2026","note":"weekly amount ÷ 40 for part-time employees","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"L.N. 289 of 2025, National Minimum Wage National Standard Order, 2025 (Government Gazette No. 21,560, 22 December 2025)","source_url":"https://legislation.mt/eli/ln/2025/289/eng","retrieved_at":"2026-11-11","status":"verified","label":"Hourly minimum wage, age 18 and over","from":null,"to":null,"rate":null,"value":5.74,"unit":"money"},{"section_id":"statutory-bonuses","section":"Cost-of-living increase and statutory bonuses","group":"employer","basis":"Euro, full-time employee; part-timers receive a pro-rata amount","note":"The cost-of-living increase (Wage Increase (Employees) National Standard Order, 2025) is added to the basic wage. The statutory bonuses and weekly allowances are paid twice a year each.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"L.N. 290 of 2025, Wage Increase (Employees) National Standard Order, 2025 (Government Gazette No. 21,560, 22 December 2025)","source_url":"https://legislation.mt/eli/ln/2025/290/eng","retrieved_at":"2026-11-11","status":"verified","label":"Cost-of-living increase from 1 January 2026 (per week, whole-time employees)","from":null,"to":null,"rate":null,"value":4.66,"unit":"money"},{"section_id":"statutory-bonuses","section":"Cost-of-living increase and statutory bonuses","group":"employer","basis":"Euro, full-time employee; part-timers receive a pro-rata amount","note":"The cost-of-living increase (Wage Increase (Employees) National Standard Order, 2025) is added to the basic wage. The statutory bonuses and weekly allowances are paid twice a year each.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Department for Industrial and Employment Relations (DIER): Bonus u Allowance ta’ kull Ġimgħa (last modified 11 April 2025)","source_url":"https://dier.gov.mt/servizzi/kundizzjonijiet-tal-impieg/pagi/bonus-u-allowance-ta-kull-gimgha/","retrieved_at":"2026-11-11","status":"verified","label":"Statutory bonus paid at the end of June","from":null,"to":null,"rate":null,"value":135.1,"unit":"money"},{"section_id":"statutory-bonuses","section":"Cost-of-living increase and statutory bonuses","group":"employer","basis":"Euro, full-time employee; part-timers receive a pro-rata amount","note":"The cost-of-living increase (Wage Increase (Employees) National Standard Order, 2025) is added to the basic wage. The statutory bonuses and weekly allowances are paid twice a year each.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Department for Industrial and Employment Relations (DIER): Bonus u Allowance ta’ kull Ġimgħa (last modified 11 April 2025)","source_url":"https://dier.gov.mt/servizzi/kundizzjonijiet-tal-impieg/pagi/bonus-u-allowance-ta-kull-gimgha/","retrieved_at":"2026-11-11","status":"verified","label":"Statutory bonus paid between 15 and 23 December","from":null,"to":null,"rate":null,"value":135.1,"unit":"money"},{"section_id":"statutory-bonuses","section":"Cost-of-living increase and statutory bonuses","group":"employer","basis":"Euro, full-time employee; part-timers receive a pro-rata amount","note":"The cost-of-living increase (Wage Increase (Employees) National Standard Order, 2025) is added to the basic wage. The statutory bonuses and weekly allowances are paid twice a year each.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Department for Industrial and Employment Relations (DIER): Bonus u Allowance ta’ kull Ġimgħa (last modified 11 April 2025)","source_url":"https://dier.gov.mt/servizzi/kundizzjonijiet-tal-impieg/pagi/bonus-u-allowance-ta-kull-gimgha/","retrieved_at":"2026-11-11","status":"verified","label":"Statutory bonus, part period: per calendar day","from":null,"to":null,"rate":null,"value":0.74,"unit":"money"},{"section_id":"statutory-bonuses","section":"Cost-of-living increase and statutory bonuses","group":"employer","basis":"Euro, full-time employee; part-timers receive a pro-rata amount","note":"The cost-of-living increase (Wage Increase (Employees) National Standard Order, 2025) is added to the basic wage. 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The statutory bonuses and weekly allowances are paid twice a year each.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Department for Industrial and Employment Relations (DIER): Bonus u Allowance ta’ kull Ġimgħa (last modified 11 April 2025)","source_url":"https://dier.gov.mt/servizzi/kundizzjonijiet-tal-impieg/pagi/bonus-u-allowance-ta-kull-gimgha/","retrieved_at":"2026-11-11","status":"verified","label":"Weekly allowance paid at the end of September","from":null,"to":null,"rate":null,"value":121.16,"unit":"money"},{"section_id":"statutory-bonuses","section":"Cost-of-living increase and statutory bonuses","group":"employer","basis":"Euro, full-time employee; part-timers receive a pro-rata amount","note":"The cost-of-living increase (Wage Increase (Employees) National Standard Order, 2025) is added to the basic wage. The statutory bonuses and weekly allowances are paid twice a year each.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Department for Industrial and Employment Relations (DIER): Bonus u Allowance ta’ kull Ġimgħa (last modified 11 April 2025)","source_url":"https://dier.gov.mt/servizzi/kundizzjonijiet-tal-impieg/pagi/bonus-u-allowance-ta-kull-gimgha/","retrieved_at":"2026-11-11","status":"verified","label":"Weekly allowance, part period: per week worked","from":null,"to":null,"rate":null,"value":4.66,"unit":"money"},{"section_id":"self-employed","section":"Self-employed social security contributions (Class 2)","group":"other","basis":"Annual net profit or income of the previous year; contributions are weekly","note":"Part-time self-occupied women, full-time students and pensioners with net earnings up to the SA limit may pay 15% of net earnings instead of the SA amount (with reduced benefits).","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Department of Social Security: Social Security Contributions (Class 2) 2026 (last modified 5 December 2025)","source_url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-2-2026/","retrieved_at":"2026-11-11","status":"verified","label":"Class 2 is due on net income from an economic activity above (per year)","from":null,"to":null,"rate":null,"value":910,"unit":"money"},{"section_id":"self-employed","section":"Self-employed social security contributions (Class 2)","group":"other","basis":"Annual net profit or income of the previous year; 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contributions are weekly","note":"net income from €29,083.36; full-time farmers €55.93","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Department of Social Security: Social Security Contributions (Class 2) 2026 (last modified 5 December 2025)","source_url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-2-2026/","retrieved_at":"2026-11-11","status":"verified","label":"Category SC: born from 1 January 1962, maximum weekly contribution","from":null,"to":null,"rate":null,"value":83.89,"unit":"money"},{"section_id":"self-employed","section":"Self-employed social security contributions (Class 2)","group":"other","basis":"Annual net profit or income of the previous year; contributions are weekly","note":"net income from €25,500; full-time farmers €49.04","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Department of Social Security: Social Security Contributions (Class 2) 2026 (last modified 5 December 2025)","source_url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-2-2026/","retrieved_at":"2026-11-11","status":"verified","label":"Category SC: born up to 31 December 1961, maximum weekly contribution","from":null,"to":null,"rate":null,"value":73.56,"unit":"money"},{"section_id":"self-employed","section":"Self-employed social security contributions (Class 2)","group":"other","basis":"Annual net profit or income of the previous year; 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The standard VAT rate is 18% (article 19).","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Value Added Tax Act (Cap. 406), consolidated text on legislation.mt (point in time 1 October 2026), article 11 and Sixth Schedule","source_url":"https://legislation.mt/eli/cap/406/eng","retrieved_at":"2026-11-11","status":"verified","label":"Domestic threshold: annual turnover in Malta up to","from":null,"to":null,"rate":null,"value":35000,"unit":"money"},{"section_id":"vat","section":"VAT small-enterprise exemption (VAT Act, article 11)","group":"other","basis":"","note":"for the cross-border small-enterprise scheme","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Value Added Tax Act (Cap. 406), consolidated text on legislation.mt (point in time 1 October 2026), article 11 and Sixth Schedule","source_url":"https://legislation.mt/eli/cap/406/eng","retrieved_at":"2026-11-11","status":"verified","label":"Union threshold: annual turnover in the EU up to","from":null,"to":null,"rate":null,"value":100000,"unit":"money"},{"section_id":"inbound","section":"Inbound and residence regimes","group":"other","basis":"","note":"on emoluments up to €7,000,000; above that, the normal rates","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2040-12-31","source_title":"L.N. 20 of 2026, Tax Treatment of Highly Skilled Individuals Rules, 2026 (Government Gazette No. 21,575, 23 January 2026)","source_url":"https://legislation.mt/eli/ln/2026/20/eng","retrieved_at":"2026-11-11","status":"verified","label":"Highly skilled individuals: flat tax on qualifying employment income","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"inbound","section":"Inbound and residence regimes","group":"other","basis":"","note":"rises by €10,000 every 5 years","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2040-12-31","source_title":"L.N. 20 of 2026, Tax Treatment of Highly Skilled Individuals Rules, 2026 (Government Gazette No. 21,575, 23 January 2026)","source_url":"https://legislation.mt/eli/ln/2026/20/eng","retrieved_at":"2026-11-11","status":"verified","label":"Highly skilled individuals: minimum emoluments (per year)","from":null,"to":null,"rate":null,"value":65000,"unit":"money"},{"section_id":"inbound","section":"Inbound and residence regimes","group":"other","basis":"","note":"The Highly Skilled Individuals Rules (L.N. 20 of 2026, from 1 January 2026) replace the Highly Qualified Persons, Innovation and Creativity, aviation, maritime and family-office rules; the eligible offices are listed in their schedules. Residents who are not domiciled or not ordinarily resident in Malta are taxed on the remittance basis: foreign income only when received in Malta, foreign capital gains not at all.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2040-12-31","source_title":"L.N. 20 of 2026, Tax Treatment of Highly Skilled Individuals Rules, 2026 (Government Gazette No. 21,575, 23 January 2026)","source_url":"https://legislation.mt/eli/ln/2026/20/eng","retrieved_at":"2026-11-11","status":"verified","label":"Highly skilled individuals: duration","from":null,"to":null,"rate":null,"value":"5 years, with 2 further extensions of 5 years; no benefit for income earned after 2040","unit":"text"},{"section_id":"inbound","section":"Inbound and residence regimes","group":"other","basis":"","note":"after the first 12 months","tax_year":"2026","effective_from":"2024-01-01","effective_to":null,"source_title":"Nomad Residence Permits (Income Tax) Rules (S.L. 123.210; L.N. 277 of 2023, Government Gazette No. 21,162, 7 December 2023)","source_url":"https://legislation.mt/eli/sl/123.210/eng","retrieved_at":"2026-11-11","status":"verified","label":"Nomad Residence Permit: tax on income from authorised remote work","from":null,"to":null,"rate":0.1,"value":null,"unit":"rate"},{"section_id":"inbound","section":"Inbound and residence regimes","group":"other","basis":"","note":"€32,400 for applications before 1 April 2024","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Residency Malta Agency: Nomad Residence Permit FAQs","source_url":"https://nomad.residencymalta.gov.mt/new-faqs/","retrieved_at":"2026-11-11","status":"verified","label":"Nomad Residence Permit: minimum gross income (per year)","from":null,"to":null,"rate":null,"value":42000,"unit":"money"},{"section_id":"inbound","section":"Inbound and residence regimes","group":"other","basis":"","note":"where foreign income is €35,000 or more","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"MTCA: The Remittance Basis of Taxation for Individuals under the Income Tax Act (guidelines)","source_url":"https://mtca.gov.mt/docs/default-source/documents/mtca-guidelines-on-the-remittance-under-the-income-tax.pdf?sfvrsn=d2f39d05_1","retrieved_at":"2026-11-11","status":"verified","label":"Non-domiciled residents: minimum annual tax","from":null,"to":null,"rate":null,"value":5000,"unit":"money"},{"section_id":"inbound","section":"Inbound and residence regimes","group":"other","basis":"","note":"first €4,200 (married €5,900) at 0%; minimum tax €2,325","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"MTCA: Tax Rates for Returned Migrants","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/returned-migrants","retrieved_at":"2026-11-11","status":"verified","label":"Returned migrants: rate on foreign income received in Malta","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"inbound","section":"Inbound and residence regimes","group":"other","basis":"","note":"other income 35%; minimum annual tax applies","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"MTCA: Special Schemes","source_url":"https://mtca.gov.mt/personal-tax/individual/special-schemes","retrieved_at":"2026-11-11","status":"verified","label":"Residence programmes (Global Residence Programme and others): foreign income remitted to Malta","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons register for income tax and VAT with the Malta Tax and Customs Administration and for Class 2 contributions with the Department of Social Security.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Malta Tax and Customs Administration (MTCA): Tax Rates 2026","source_url":"https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026","retrieved_at":"2026-11-11","status":"verified","label":"Income tax on self-employed income","from":null,"to":null,"rate":null,"value":"The resident rates above (single, married or parent) on chargeable income","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"on up to €12,000 a year, for those with a full-time job or who are students or pensioners","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"MTCA: Tax on Income from Part-Time Work (FAQs)","source_url":"https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/tax-on-income-from-part-time-work","retrieved_at":"2026-11-11","status":"verified","label":"Part-time self-employment: final tax rate","from":null,"to":null,"rate":0.1,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"minimum €36.18 a week (SA), maximum €83.89 a week (born from 1962)","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Department of Social Security: Social Security Contributions (Class 2) 2026 (last modified 5 December 2025)","source_url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-2-2026/","retrieved_at":"2026-11-11","status":"verified","label":"Class 2 self-employed contribution rate","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons register for income tax and VAT with the Malta Tax and Customs Administration and for Class 2 contributions with the Department of Social Security.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Value Added Tax Act (Cap. 406), consolidated text on legislation.mt (point in time 1 October 2026), article 11 and Sixth Schedule","source_url":"https://legislation.mt/eli/cap/406/eng","retrieved_at":"2026-11-11","status":"verified","label":"VAT small-enterprise exemption: annual turnover up to","from":null,"to":null,"rate":null,"value":35000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons register for income tax and VAT with the Malta Tax and Customs Administration and for Class 2 contributions with the Department of Social Security.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Residency Malta Agency: Nomad Residence Permit FAQs","source_url":"https://nomad.residencymalta.gov.mt/new-faqs/","retrieved_at":"2026-11-11","status":"verified","label":"Nomad Residence Permit (digital nomads)","from":null,"to":null,"rate":null,"value":"For third-country nationals working remotely for an employer or clients outside Malta; gross income at least €42,000 a year; valid 1 year, renewable up to 4 years in total; application fee €300","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons register for income tax and VAT with the Malta Tax and Customs Administration and for Class 2 contributions with the Department of Social Security.","tax_year":"2026","effective_from":"2024-01-01","effective_to":null,"source_title":"Nomad Residence Permits (Income Tax) Rules (S.L. 123.210; L.N. 277 of 2023, Government Gazette No. 21,162, 7 December 2023)","source_url":"https://legislation.mt/eli/sl/123.210/eng","retrieved_at":"2026-11-11","status":"verified","label":"Nomad Residence Permit: tax rule","from":null,"to":null,"rate":null,"value":"No tax on income from authorised work for the first 12 months from the later of the permit date and 1 January 2024; then 10% flat (or no Maltese return where at least 10% foreign tax was paid)","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons register for income tax and VAT with the Malta Tax and Customs Administration and for Class 2 contributions with the Department of Social Security.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Department of Social Security: Social Security Contributions (Class 2) 2026 (last modified 5 December 2025)","source_url":"https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-2-2026/","retrieved_at":"2026-11-11","status":"verified","label":"Where to apply for the nomad permit","from":null,"to":null,"rate":null,"value":"Residency Malta Agency (nomad.residencymalta.gov.mt); the residence card is issued by Identità","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons register for income tax and VAT with the Malta Tax and Customs Administration and for Class 2 contributions with the Department of Social Security.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2040-12-31","source_title":"L.N. 20 of 2026, Tax Treatment of Highly Skilled Individuals Rules, 2026 (Government Gazette No. 21,575, 23 January 2026)","source_url":"https://legislation.mt/eli/ln/2026/20/eng","retrieved_at":"2026-11-11","status":"verified","label":"Inbound tax regime for employees","from":null,"to":null,"rate":null,"value":"Highly Skilled Individuals Rules: 15% on emoluments of at least €65,000 from an eligible office, for up to 15 years","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and new residents","group":"other","basis":"","note":"Self-employed persons register for income tax and VAT with the Malta Tax and Customs Administration and for Class 2 contributions with the Department of Social Security.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"MTCA: The Remittance Basis of Taxation for Individuals under the Income Tax Act (guidelines)","source_url":"https://mtca.gov.mt/docs/default-source/documents/mtca-guidelines-on-the-remittance-under-the-income-tax.pdf?sfvrsn=d2f39d05_1","retrieved_at":"2026-11-11","status":"verified","label":"Non-domiciled residents","from":null,"to":null,"rate":null,"value":"Remittance basis; minimum tax €5,000 a year where foreign income is €35,000 or more","unit":"text"}],"pageUrl":"https://calcbloc.com/malta/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/malta/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}