Malta Income Tax for Workers: Rates, Bands, and Take-Home Pay 2026
Malta has a progressive income tax system with rates from 0% to 35%. This guide covers the 2026 tax bands, social security contributions, approximate take-home pay, and what expats need to know about tax residency.
Last checked 9 June 2026
This is a general overview — not tax advice
Income tax bands — single person (2026)
| Taxable income | Rate |
|---|---|
| €0 – €9,100 | 0% |
| €9,101 – €14,500 | 15% |
| €14,501 – €19,500 | 25% |
| €19,501 – €60,000 | 25% |
| Above €60,000 | 35% |
Commissioner for Revenue (CFR)Rates for single individuals. Married couple and single parent rates differ. Verify current bands at cfr.gov.mt. Last verified: 2026-06-09.
Social security (National Insurance) contributions
| Contributor | Rate |
|---|---|
| Employee (NI) | 10% of weekly basic wage |
| Employer (NI) | 10% of weekly basic wage |
| Self-employed (Class 2) | 15% of net income |
NI contributions are capped at a ceiling wage — verify current ceiling at cfr.gov.mt. Last verified: 2026-06-09.
Approximate take-home pay
| Gross annual | Approx. income tax | Approx. NI (employee) | Approx. net monthly |
|---|---|---|---|
| €15,000 | ~€780/yr | ~€1,150/yr | ~€1,089/mo |
| €20,000 | ~€1,780/yr | ~€1,500/yr | ~€1,393/mo |
| €25,000 | ~€3,030/yr | ~€1,750/yr | ~€1,685/mo |
| €35,000 | ~€5,530/yr | ~€2,100/yr | ~€2,281/mo |
| €50,000 | ~€9,780/yr | ~€2,400/yr | ~€3,152/mo |
Illustrative figures for single-person rate. Deductions vary by circumstances. Use these for planning only — not for payroll calculations. Last verified: 2026-06-09.
Tax residency for expats
If you spend more than 183 days in Malta in a calendar year, you will generally be considered a Maltese tax resident. Malta taxes residents on:
- All income arising in Malta (earned, investment, rental).
- Foreign income remitted to Malta — money transferred into your Maltese bank account.
Foreign income not remitted to Malta is generally not taxed for non-domiciled residents. This is different from worldwide income taxation in countries like the USA, and different from remittance rules in the UK (which have changed significantly since 2025).
Malta has Double Taxation Agreements (DTAs) with over 70 countries, which prevents the same income being taxed twice. See remote work and tax residency for considerations specific to remote workers and nomads.
Special tax schemes
Malta offers several preferential tax schemes for certain categories of worker:
- Highly Qualified Persons (HQP) Rules: A flat 15% tax rate on employment income for eligible professionals in specific sectors (financial services, aviation, iGaming, pharmaceuticals). Subject to a minimum chargeable income threshold. Not all roles qualify — verify eligibility with a Maltese tax adviser.
- Global Residence Programme: For non-EU nationals not working in Malta — flat 15% minimum tax on foreign income remitted to Malta.
- Malta Retirement Programme: For EU nationals retiring to Malta — flat 15% on pension income.
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Sources
- Income Tax — Commissioner for RevenueCommissioner for Revenue (CFR) MaltaVerified 2026-06-09