Malta tax reference
Malta income tax rates 2026, every table
Malta taxes income in bands, and which bands apply depends on your household: single, married, a parent, and since Budget 2026, four family tables that widen the tax-free band for each child. All seven are below, band by band, read from the same dated rule set the Settlano app computes with, so this page and the app cannot disagree.
The rates at a glance
The five rates a self-employed person in Malta meets most, each linked to the guide that explains it:
The single, married and parent tables
These three tables cover most people. Each band is charged only on the slice of income that falls inside it, never on the whole amount, so moving into a higher band never makes you worse off overall.
| Band | Single | Married (joint) | Parent |
|---|---|---|---|
| 0% | 0 – €12,000 | 0 – €15,000 | 0 – €13,000 |
| 15% | €12,001 – €16,000 | €15,001 – €23,000 | €13,001 – €17,500 |
| 25% | €16,001 – €60,000 | €23,001 – €60,000 | €17,501 – €60,000 |
| 35% | €60,001+ | €60,001+ | €60,001+ |
The married table is for a couple who opt for a joint computation. The parent table is for a parent who maintains a child, typically a single parent; the family tables below go further for many households.
The four family tables (Budget 2026)
Budget 2026 added four tables with a wider tax-free band for each child: two for married couples and two for parents. The upper bands and the top rate are the same as in the tables above; what moves is how much of your income is taxed at nothing and at the first rate.
| Band | Married, 1 child | Married, 2+ children | Parent, 1 child | Parent, 2+ children |
|---|---|---|---|---|
| 0% | 0 – €17,500 | 0 – €22,500 | 0 – €14,500 | 0 – €18,500 |
| 15% | €17,501 – €26,500 | €22,501 – €32,000 | €14,501 – €21,000 | €18,501 – €25,500 |
| 25% | €26,501 – €60,000 | €32,001 – €60,000 | €21,001 – €60,000 | €25,501 – €60,000 |
| 35% | €60,001+ | €60,001+ | €60,001+ | €60,001+ |
The MTCA sets out who may use them. In short, you must be resident in Malta and maintain a child under your custody who is not over 18, or not over 23 in full-time education (a parent may also qualify by paying maintenance). On top of residence, either one of you is a national of Malta or another EU or EEA state, or one of you is a long-term resident of Malta and the child was born in Malta and lives here. The born-in-Malta condition belongs only to that second route.
How the bands work
Think of your chargeable income as filling the bands from the bottom up. The first slice is taxed at nothing, the next slice at the first rate, and so on, until the income runs out. Two consequences matter more than any single figure:
- Your marginal rate is not your average rate. The band your last euro lands in tells you what your next job is worth after tax. Your total tax divided by your income is always lower.
- The tables apply to everyone, employed or self-employed. What differs for the self-employed is what comes on top: Class 2 social security, provisional tax paid in advance in three instalments, and VAT once you are registered for it.
To see your own figure band by band, with Class 2 beside it, use the self-employed tax calculator. It runs the same engine as the Settlano app. For what is actually left at five profit levels, see what a Maltese freelancer actually keeps.
Part-time and rental income
Two kinds of income can leave the tables altogether. Part-time self-employment beside a full-time job can be taxed at the TA22 flat rate on profit up to a cap, if that comes out cheaper; profit above the cap goes back into the bands. Rental income can be taxed at a final flat rate on the gross rent with form TA24, instead of joining your other income. Both are elections, not obligations, so the bands remain the default.
What changes for 2027
Budget 2027 is presented on Monday 26 October 2026. The tables above are the ones in force for the 2026 tax year, and they stay correct for income earned in 2026 whatever the Budget announces for 2027. When new rates become law, this page gains the 2027 tables, and the Budget 2027 page covers what is announced on the night.
Common questions
What are the income tax rates in Malta for 2026?
Four rates, charged in bands: 0%, 15%, 25% and 35%. On the single table the first €12,000 is taxed at 0%, income from €12,001 to €16,000 at 15%, from €16,001 to €60,000 at 25%, and above €60,000 at 35%. The married, parent and family tables use the same rates with wider lower bands.
How much can I earn tax-free in Malta?
It depends on your table. Single: the first €12,000. Married with a joint computation: €15,000. Parent: €13,000. The four family tables Budget 2026 added go higher, from €14,500 for a parent with one child to €22,500 for a married couple with two or more children.
Are the rates different for the self-employed?
No. The same tables apply to everyone. The self-employed also pay Class 2 social security on last year’s net profit, pay income tax in advance through provisional tax, and charge VAT once registered under Article 10.
Is the 35% rate charged on all my income?
No. Only the slice above €60,000 is taxed at 35%. Each band is charged only on the income that falls inside it, so earning more never leaves you with less after tax.
Where do these figures come from?
From the Malta Tax and Customs Administration’s published 2026 rates and the Income Tax Act, Cap. 123, held in one dated rule set that the Settlano app and every calculator on this site compute with. The figures box on this page links each one to its source.
Settlano applies your table to every payment you log, and shows what is yours after it.
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