Maltese tax tables 2026
The 2026 resident income-tax scales (single, married and parent rates, with the new rates for one child and for two or more children), the non-resident scale, part-time and overtime rates, Class 1 contributions with the Maternity Leave Fund, the national minimum wage, the cost-of-living increase and statutory bonuses, Class 2 contributions for the self-employed, the VAT small-enterprise threshold and the nomad and highly skilled regimes, each figure with its official source.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
Income tax: single rates (art. 56(1)(b)(i))
| Chargeable income of the 2026 basis year (assessed in 2027), euro per year | Rate |
|---|---|
| €0 to €12,000 | 0% |
| €12,000 to €16,000 | 15% |
| €16,000 to €60,000 | 25% |
| Over €60,000 | 35% |
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.
Source: Malta Tax and Customs Administration (MTCA): Tax Rates 2026 · retrieved 2026-11-11
Income tax: married rates (art. 56(1)(a)(i))
| Chargeable income of the 2026 basis year (assessed in 2027), euro per year | Rate |
|---|---|
| €0 to €15,000 | 0% |
| €15,000 to €23,000 | 15% |
| €23,000 to €60,000 | 25% |
| Over €60,000 | 35% |
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.
Source: Malta Tax and Customs Administration (MTCA): Tax Rates 2026 · retrieved 2026-11-11
Income tax: married rates with one child (new for 2026)
| Chargeable income of the 2026 basis year (assessed in 2027), euro per year | Rate |
|---|---|
| €0 to €17,500 | 0% |
| €17,500 to €26,500 | 15% |
| €26,500 to €60,000 | 25% |
| Over €60,000 | 35% |
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.
Source: Malta Tax and Customs Administration (MTCA): Tax Rates 2026 · retrieved 2026-11-11
Income tax: married rates with two or more children (new for 2026)
| Chargeable income of the 2026 basis year (assessed in 2027), euro per year | Rate |
|---|---|
| €0 to €22,500 | 0% |
| €22,500 to €32,000 | 15% |
| €32,000 to €60,000 | 25% |
| Over €60,000 | 35% |
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.
Source: Malta Tax and Customs Administration (MTCA): Tax Rates 2026 · retrieved 2026-11-11
Income tax: parent rates (art. 56(1)(b)(ii))
| Chargeable income of the 2026 basis year (assessed in 2027), euro per year | Rate |
|---|---|
| €0 to €13,000 | 0% |
| €13,000 to €17,500 | 15% |
| €17,500 to €60,000 | 25% |
| Over €60,000 | 35% |
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.
Source: Malta Tax and Customs Administration (MTCA): Tax Rates 2026 · retrieved 2026-11-11
Income tax: parent rates with one child (new for 2026)
| Chargeable income of the 2026 basis year (assessed in 2027), euro per year | Rate |
|---|---|
| €0 to €14,500 | 0% |
| €14,500 to €21,000 | 15% |
| €21,000 to €60,000 | 25% |
| Over €60,000 | 35% |
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.
Source: Malta Tax and Customs Administration (MTCA): Tax Rates 2026 · retrieved 2026-11-11
Income tax: parent rates with two or more children (new for 2026)
| Chargeable income of the 2026 basis year (assessed in 2027), euro per year | Rate |
|---|---|
| €0 to €18,500 | 0% |
| €18,500 to €25,500 | 15% |
| €25,500 to €60,000 | 25% |
| Over €60,000 | 35% |
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.
Source: Malta Tax and Customs Administration (MTCA): Tax Rates 2026 · retrieved 2026-11-11
Tax year and who qualifies for each scale
| Item | Value |
|---|---|
| Basis yearSource: legislation.mt · retrieved 2026-11-11 | Calendar year 2026 (1 January to 31 December), assessed in the year of assessment 2027 |
| Child for the married and parent rates | Aged 18 or under (23 or under in full-time education) |
| Nationality condition for the 2026 rates with children | 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. |
| Single parent with sole custody: child's own income may not exceedto use the married rates (if more beneficial) | €3,400 |
| EU/EEA couple with one non-resident spouse: share of worldwide income from Malta needed for the married rates | 90% |
| Rates announced for 2027: married with one child, 0% band up toSource: mtca.gov.mt · retrieved 2026-11-11 | €20,000 |
| Rates announced for 2027: married with two or more children, 0% band up toSource: mtca.gov.mt · retrieved 2026-11-11 | €30,000 |
| Rates announced for 2027: parent with one child, 0% band up toSource: mtca.gov.mt · retrieved 2026-11-11 | €16,000 |
| Rates announced for 2027: parent with two or more children, 0% band up toSource: mtca.gov.mt · retrieved 2026-11-11 | €24,000 |
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.
Source: MTCA: New Tax Rates, 2026 (Budget Amendments), last update January 2026 · retrieved 2026-11-11
Income tax: non-resident rates (art. 56(1)(c))
| Chargeable income arising in Malta, euro per year | Rate |
|---|---|
| €0 to €700 | 0% |
| €700 to €3,100 | 20% |
| €3,100 to €7,800 | 30% |
| Over €7,800 | 35% |
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.
Source: MTCA: Tax Rates for Non-Residents · retrieved 2026-11-11
Part-time, overtime and other special rates
| Item | Value |
|---|---|
| Part-time work: final tax ratefor full-time employees, pensioners and full-time students (married: where the spouse qualifies) | 10% |
| Part-time employment: income taxed at 10%, up to (per year)each spouse; the excess is taxed at the normal rates | €10,000 |
| Part-time self-employment: income taxed at 10%, up to (per year)each spouse | €12,000 |
| Qualifying overtime: final tax rateunless the employee elects otherwiseSource: legislation.mt · retrieved 2026-11-11 | 15% |
| Qualifying overtime: income at 15%, up to (per year)Source: legislation.mt · retrieved 2026-11-11 | €10,000 |
| Qualifying overtime: basic weekly wage may not exceedfull-time, non-managerial postsSource: legislation.mt · retrieved 2026-11-11 | €375 |
| Sports players, athletes and licensed coaches: final tax on gross emolumentsunless the normal rates are chosenSource: legislation.mt · retrieved 2026-11-11 | 7.5% |
| Artistic income certified by Arts Council Malta: final tax on net incomeup to €50,000 of net income; from the 2026 year of assessmentSource: legislation.mt · retrieved 2026-11-11 | 7.5% |
| Pension income of people aged 61 or over: exempt up to (per year)100% exemption from the 2026 basis yearSource: mtca.gov.mt · retrieved 2026-11-11 | €37,104 |
Basis: Euro per year unless stated
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).
Source: MTCA: Tax on Income from Part-Time Work (FAQs) · retrieved 2026-11-11
Employee contributions
Employer costs
National minimum wage 2026
| Item | Value |
|---|---|
| Weekly minimum wage, age 18 and over | €229.44 |
| Weekly minimum wage, age 17 | €222.66 |
| Weekly minimum wage, under 17 | €219.82 |
| Hourly minimum wage, age 18 and overweekly amount ÷ 40 for part-time employees | €5.74 |
Basis: Normal working week of 40 hours, from 1 January 2026
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.
Source: L.N. 289 of 2025, National Minimum Wage National Standard Order, 2025 (Government Gazette No. 21,560, 22 December 2025) · retrieved 2026-11-11
Cost-of-living increase and statutory bonuses
| Item | Value |
|---|---|
| Cost-of-living increase from 1 January 2026 (per week, whole-time employees)Source: legislation.mt · retrieved 2026-11-11 | €4.66 |
| Statutory bonus paid at the end of June | €135.10 |
| Statutory bonus paid between 15 and 23 December | €135.10 |
| Statutory bonus, part period: per calendar day | €0.74 |
| Weekly allowance paid at the end of March | €121.16 |
| Weekly allowance paid at the end of September | €121.16 |
| Weekly allowance, part period: per week worked | €4.66 |
Basis: Euro, full-time employee; part-timers receive a pro-rata amount
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.
Source: Department for Industrial and Employment Relations (DIER): Bonus u Allowance ta’ kull Ġimgħa (last modified 11 April 2025) · retrieved 2026-11-11
Other rates
Self-employed social security contributions (Class 2)
| Item | Value |
|---|---|
| Class 2 is due on net income from an economic activity above (per year) | €910 |
| Category SA: net income up to €12,543.72: weekly contributionfull-time farmers €24.12 | €36.18 |
| Category SB: contribution rate on annual net incomefull-time farmers 10%; net income from €12,543.73 | 15% |
| Category SC: born from 1 January 1962, maximum weekly contributionnet income from €29,083.36; full-time farmers €55.93 | €83.89 |
| Category SC: born up to 31 December 1961, maximum weekly contributionnet income from €25,500; full-time farmers €49.04 | €73.56 |
| Category SP: single persons who are not self-occupied, weeklyincome €1,006 to €11,082.72 | €31.97 |
Basis: Annual net profit or income of the previous year; contributions are weekly
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).
Source: Department of Social Security: Social Security Contributions (Class 2) 2026 (last modified 5 December 2025) · retrieved 2026-11-11
VAT small-enterprise exemption (VAT Act, article 11)
| Item | Value |
|---|---|
| Domestic threshold: annual turnover in Malta up to | €35,000 |
| Union threshold: annual turnover in the EU up tofor the cross-border small-enterprise scheme | €100,000 |
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).
Source: Value Added Tax Act (Cap. 406), consolidated text on legislation.mt (point in time 1 October 2026), article 11 and Sixth Schedule · retrieved 2026-11-11
Inbound and residence regimes
| Item | Value |
|---|---|
| Highly skilled individuals: flat tax on qualifying employment incomeon emoluments up to €7,000,000; above that, the normal rates | 15% |
| Highly skilled individuals: minimum emoluments (per year)rises by €10,000 every 5 years | €65,000 |
| Highly skilled individuals: duration | 5 years, with 2 further extensions of 5 years; no benefit for income earned after 2040 |
| Nomad Residence Permit: tax on income from authorised remote workafter the first 12 monthsSource: legislation.mt · retrieved 2026-11-11 | 10% |
| Nomad Residence Permit: minimum gross income (per year)€32,400 for applications before 1 April 2024Source: nomad.residencymalta.gov.mt · retrieved 2026-11-11 | €42,000 |
| Non-domiciled residents: minimum annual taxwhere foreign income is €35,000 or moreSource: mtca.gov.mt · retrieved 2026-11-11 | €5,000 |
| Returned migrants: rate on foreign income received in Maltafirst €4,200 (married €5,900) at 0%; minimum tax €2,325Source: mtca.gov.mt · retrieved 2026-11-11 | 15% |
| Residence programmes (Global Residence Programme and others): foreign income remitted to Maltaother income 35%; minimum annual tax appliesSource: mtca.gov.mt · retrieved 2026-11-11 | 15% |
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.
Source: L.N. 20 of 2026, Tax Treatment of Highly Skilled Individuals Rules, 2026 (Government Gazette No. 21,575, 23 January 2026) · retrieved 2026-11-11
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Income tax on self-employed incomeSource: mtca.gov.mt · retrieved 2026-11-11 | The resident rates above (single, married or parent) on chargeable income |
| Part-time self-employment: final tax rateon up to €12,000 a year, for those with a full-time job or who are students or pensionersSource: mtca.gov.mt · retrieved 2026-11-11 | 10% |
| Class 2 self-employed contribution rateminimum €36.18 a week (SA), maximum €83.89 a week (born from 1962) | 15% |
| VAT small-enterprise exemption: annual turnover up toSource: legislation.mt · retrieved 2026-11-11 | €35,000 |
| Nomad Residence Permit (digital nomads)Source: nomad.residencymalta.gov.mt · retrieved 2026-11-11 | 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 |
| Nomad Residence Permit: tax ruleSource: legislation.mt · retrieved 2026-11-11 | 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) |
| Where to apply for the nomad permit | Residency Malta Agency (nomad.residencymalta.gov.mt); the residence card is issued by Identità |
| Inbound tax regime for employeesSource: legislation.mt · retrieved 2026-11-11 | Highly Skilled Individuals Rules: 15% on emoluments of at least €65,000 from an eligible office, for up to 15 years |
| Non-domiciled residentsSource: mtca.gov.mt · retrieved 2026-11-11 | Remittance basis; minimum tax €5,000 a year where foreign income is €35,000 or more |
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.
Source: Department of Social Security: Social Security Contributions (Class 2) 2026 (last modified 5 December 2025) · retrieved 2026-11-11
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Official sources
- MTCA: Tax Rates 2026 · retrieved 2026-11-11
- MTCA: New Tax Rates, 2026 (Budget Amendments), last update January 2026 · retrieved 2026-11-11
- Act No. III of 2026, Budget Measures Implementation Act, 2026 (Government Gazette No. 21,599, 10 March 2026) · retrieved 2026-11-11
- Income Tax Act (Cap. 123), consolidated text (point in time 10 March 2026) · retrieved 2026-11-11
- MTCA: Tax Rates for Non-Residents · retrieved 2026-11-11
- MTCA: Tax on Income from Part-Time Work (FAQs) · retrieved 2026-11-11
- Tax on Overtime Rules (S.L. 123.200) · retrieved 2026-11-11
- MTCA: Overview of recently published legal notices, January to June 2026 · retrieved 2026-11-11
- MTCA: Tax Rates 2027 · retrieved 2026-11-11
- Department of Social Security: Social Security Contributions (Class 1) 2026 – Employed Persons · retrieved 2026-11-11
- MTCA: Class 1 - Social Security Contribution Rates 2026 · retrieved 2026-11-11
- L.N. 289 of 2025, National Minimum Wage National Standard Order, 2025 · retrieved 2026-11-11
- L.N. 290 of 2025, Wage Increase (Employees) National Standard Order, 2025 · retrieved 2026-11-11
- DIER: Paga Minima Nazzjonali · retrieved 2026-11-11
- DIER: Bonus u Allowance ta’ kull Ġimgħa · retrieved 2026-11-11
- Department of Social Security: Social Security Contributions (Class 2) 2026 · retrieved 2026-11-11
- Value Added Tax Act (Cap. 406), consolidated text (point in time 1 October 2026) · retrieved 2026-11-11
- Nomad Residence Permits (Income Tax) Rules (S.L. 123.210) · retrieved 2026-11-11
- MTCA: Nomad Residence Permits (Income Tax) Rules, guidelines (12 March 2026) · retrieved 2026-11-11
- Residency Malta Agency: Nomad Residence Permit FAQs · retrieved 2026-11-11
- L.N. 20 of 2026, Tax Treatment of Highly Skilled Individuals Rules, 2026 · retrieved 2026-11-11
- MTCA: The Remittance Basis of Taxation for Individuals under the Income Tax Act · retrieved 2026-11-11
- MTCA: Tax Rates for Returned Migrants · retrieved 2026-11-11
- MTCA: Special Schemes · retrieved 2026-11-11
How every figure is checked: methodology. All datasets: CalcBloc data.
Employee social security contributions (Class 1)
Basis: Basic weekly wage (or the weekly equivalent of the basic monthly salary); contributions are weekly
Percentage rates are calculated to the nearest cent. The maximum weekly contribution corresponds to the maximum pensionable income.
Source: Department of Social Security: Social Security Contributions (Class 1) 2026 – Employed Persons (last modified 9 December 2025) · retrieved 2026-11-11