The data
What a Maltese freelancer actually keeps in 2026
By Settlano · Last updated 9 October 2026
This page shows what a self-employed person in Malta keeps in 2026 after income tax and Class 2 social security, at five levels of net profit and for a side gig, computed by the tested engine the Settlano app runs.
For 2026, what comes off a freelancer’s net profit is income tax, 0% up to €12,000, then 15% to €16,000, 25% to €60,000 and 35% above on the single table, and Class 2, 15% of last year’s net profit, at least €36.18 and at most €83.89 a week (MTCA income tax rates and MTCA Class 2 rates; 2026 rates, verified 13 Jul 2026).
How much does a full-time freelancer keep?
A full-time freelancer on €25,000 of net profit keeps €18,400.00: income tax and Class 2 together take 26.4%.
| Net profit | Income tax | Class 2 | You keep | Effective rate |
|---|---|---|---|---|
| €15,000 | €450.00 | €2,250.00 | €12,300.00 | 18.0% |
| €25,000 | €2,850.00 | €3,750.00 | €18,400.00 | 26.4% |
| €35,000 | €5,350.00 | €4,362.28 | €25,287.72 | 27.7% |
| €50,000 | €9,100.00 | €4,362.28 | €36,537.72 | 26.9% |
| €70,000 | €15,100.00 | €4,362.28 | €50,537.72 | 27.8% |
How much do you keep from a side gig?
A full-time employee freelancing on the side pays no Class 2 on the side activity (Class 1 through payroll covers it), so the whole question is income tax, and TA22 changes the answer:
| Salary | Side profit | Standard bands | TA22 flat rate | The cheaper lawful route |
|---|---|---|---|---|
| €25,000 | €5,000 | €1,250.00 | €500.00 | TA22, saving €750.00 |
| €25,000 | €10,000 | €2,500.00 | €1,000.00 | TA22, saving €1,500.00 |
| €35,000 | €10,000 | €2,500.00 | €1,000.00 | TA22, saving €1,500.00 |
Computed by the Settlano engine, the app's own, compiled for this site, on 2026 rates. Single filer, born 1962 or later, figures on net profit, steady year. Every amount regenerates from the rules config whenever it changes.
What a full-time freelancer keeps on the 2026 single rates, after income tax and Class 2: on €15,000 of net profit, €12,300.00; on €25,000 of net profit, €18,400.00; on €35,000 of net profit, €25,287.72; on €50,000 of net profit, €36,537.72; on €70,000 of net profit, €50,537.72. Drawn by the Settlano engine from the 2026 rates, verified 13 Jul 2026.
What does the table show?
The effective rate is income tax and Class 2 together, as a share of net profit. Two patterns matter more than any single row. First, the effective rate climbs steeply at the bottom of the table and then barely moves across the top half. That is Class 2 doing it: the contribution tracks profit only between its weekly floor and ceiling, and once the ceiling is hit, every additional euro of profit faces income tax alone. The system is harder on a modest year than its reputation suggests, and gentler on a strong one.
Second, the side-gig table is really a story about TA22. For an employed person freelancing on the side, the flat rate does not shave the tax on the side income, it transforms it, because the alternative is stacking that income on top of a salary that has already used up the friendly bands. That is also why the comparison must be run on your own figures each year: TA22 is optional, capped and not always the winner.
What do these figures assume?
These are planning figures for a deliberately simple case: a single filer, fully self-employed (or employed with a registered part-time side activity in the second table), profit meaning income after allowable expenses, and a steady year. A spouse, children, rental income or an uneven year all move the numbers, which is what the self-employed tax calculator and the app itself are for. The figures are the year's totals, not when the money leaves: the income tax is paid through provisional tax instalments and the return, and Class 2 on three dates a year.
And they are dated. Malta moved its bands for 2025, and for 2026 it added four family tables, all set out in Malta's 2026 tax bands. A take-home table with no year attached is a rumour. This one regenerates from the dated rules config every time the rules change, and the build fails if the page and the engine ever disagree.
If another take-home figure differs from these, check two things. Was it worked out on old bands? And does it take Class 2 as a flat 15% of profit? That is too little at low profits, where the weekly minimum applies, and too much at high ones, where the weekly maximum caps it. Five checks for any Malta tax calculator show which it is.
Common questions
Where do these figures come from?
From the same tax engine the Settlano app computes with, compiled to run on this site, reading a dated rules config checked against published Maltese law. The tables are regenerated from the engine whenever the rules change, and an automated test fails the site's build if the page and the engine ever disagree.
Why is Class 2 social security included? It is not income tax.
Because it leaves your account all the same. Class 2 is charged on your net profit, has a weekly floor and ceiling, and is due in three instalments a year. Take-home computed without it flatters everyone, which is exactly how freelancers end up surprised.
What about expenses and VAT?
The tables start from net profit, so your business expenses are already out of the picture before these figures begin. VAT is excluded deliberately. Under Article 11 you do not charge it. Once you do charge it, it is not income: you pay it to the MTCA with your VAT returns, so it belongs in neither column of a take-home table.
Can I reuse these figures?
Yes, with a link to this page as the source. They are dated, engine-computed and regenerated when the rules change, which is precisely what makes them citable, and also why quoting them without the date attached would eventually make them wrong.
The figures on this page
- Income tax bands (single): 0%, 15%, 25% and 35%, changing at €12,000, €16,000 and €60,000 · MTCA tax rates, 2026
- Class 2: 15% of last year’s net profit, held between €36.18 and €83.89 a week · MTCA Class 2 rates, 2026
- TA22: 10% on up to €12,000 of part-time profit · MTCA, part-time self-employment
Every figure above is read from the same dated config the Settlano engine computes with: 2026 rates, verified 13 Jul 2026 · The charging acts: Cap. 123 · Cap. 318. The rules behind them were put to a commissioned accountant and legal review in August 2026, before launch.
Changes to this page
Changes to what this page tells you, newest first, with the law behind each: corrected where it had been wrong, clarified where it could mislead, and where the law itself changed. New sections and rewording that keeps the meaning are not listed.
- 11 Sep 2026:
Clarified. The VAT you charge is not income: you owe it, and pay it to the MTCA with your VAT returns.
Cap. 406, art. 20(1)(a)
Settlano runs this arithmetic on your own figures, live, every time you log a payment.
Join the beta