Malta income tax rates and brackets

How Malta income tax works

Malta taxes income in four bands — 0%, 15%, 25% and 35% — and the rates are the same for everyone. What changes with your situation is the width of each band: the 0% band works like a tax-free allowance, and it is wider for married couples, for parents, and — new for 2026 — for families maintaining one or two qualifying children. There is no separate personal allowance and no taper; the 0% band is the allowance. Everyone reaches the 35% top rate above €60,000. (Rates: MTCA, 2026.)

Malta 2026 income tax brackets by situation

The 2026 schedules. The three base situations — Single, Married and Parent — carried over unchanged from 2025; the four child schedules are new for 2026 — see Malta's 2026 parent and child rates for who qualifies and what they are worth. A wider 0% band means less tax at the same salary.

(Bands: MTCA 2026 tax-rate schedules, cross-checked against PwC, Deloitte and KPMG — verified 26 July 2026.)

How the tax is worked out: the multiply-and-subtract formula

Malta publishes each schedule as a multiply-and-subtract computation rather than a band-by-band walk: take the rate for the bracket your income falls in, multiply, then subtract a fixed amount that accounts for the lower brackets. For a single person earning €30,000 in 2026, the €30,000 falls in the 25% bracket, whose subtract amount is €3,400:

€30,000 × 25% − €3,400 = €4,100 of Income Tax.

Walking the brackets gives the same answer — nothing on the first €12,000, 15% of the next €4,000, and 25% of the rest — which is what makes the subtract amounts a useful check on any Malta calculation. The subtract amount for each rate band, by situation (the 0% band always subtracts nothing):

(Computation form and subtract constants: MTCA 2026 tax-rate schedules — verified 26 July 2026.)

Malta 2025 income tax brackets by situation

2025 uses the same four rates and the same bands for Single, Married and Parent — the wider bands took effect on 1 January 2025 and carried into 2026 unchanged. 2025 has only these three situations; the child schedules were added for 2026.

(Bands: MTCA 2025 tax-rate schedules — verified 26 July 2026.)

2025 subtract constants

Social Security and non-resident rates

This page covers income tax only. Malta's Class 1 Social Security Contribution — the second compulsory deduction, at 10% of the basic weekly wage up to a weekly cap — is set out with both years' rates on the Malta social security contributions reference. Income from a qualifying second, part-time job can instead be taxed at a flat 10% final rate rather than these bands — see how Malta taxes part-time work. Malta also publishes a separate non-resident rate schedule, which starts at a lower threshold and is not covered here; these are the rates for people resident in Malta.