What is the income tax rate in Malta?

Malta uses a progressive income tax system. For single individuals, the rates are: 0% up to €9,100; 15% from €9,101 to €14,500; 25% from €14,501 to €19,500; 25% from €19,501 to €60,000; 35% above €60,000. Different (lower) rates apply to married couples and to individuals under the special parental (single parent) rates. Verify current bands at cfr.gov.mt.

How much social security do I pay in Malta?

Employees in Malta pay National Insurance (social security) contributions at 10% of weekly basic wage. The employer also contributes 10%. This is deducted from your pay before you receive it. NI contributions fund state pensions, sickness benefits, and other social entitlements.

Am I a tax resident of Malta?

You are generally considered a tax resident of Malta if you spend more than 183 days in Malta in any calendar year, or if Malta is your domicile. Tax residents are taxed on income arising in Malta and on foreign income remitted to Malta (not worldwide income, unless specific conditions apply). Non-residents are taxed only on Malta-source income.

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.

Official SourceLast updated 9 June 2026

This is a general overview — not tax advice

Malta’s tax rules have specific provisions for different categories of residence, domicile, and income type. The information here is a general orientation for employed workers. For your specific situation, consult a registered Maltese tax adviser or accountant.

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.

Stay updated on Malta policy changes

Get notified when immigration rules, fees, or deadlines change. No spam — only policy updates.

Unsubscribe anytime. We never share your email.

Author and editorial standard

Maintained by MaltaPathway

This guide is written from public official sources and labelled limitations. MaltaPathway is independent, not a law firm or government agency. Founder proof, source policy, correction policy, and monetization disclosure live on the About and trust page.

Sources

Official SourceIncome Tax — Commissioner for RevenueVerified 9 Jun 2026

Was this page helpful?

Found this useful? Share it:

ShareWhatsApp Facebook

MaltaPathway is not a law firm, immigration consultancy, or government agency. The information on this page is based on publicly available official sources and is provided for informational purposes only. Immigration rules change — always verify with the relevant authority before making decisions. If your case is complex, consult a licensed immigration lawyer.