Self-Employment January 2026 8 min read
Malta Self-Employment Tax Guide 2026
Complete guide to taxes for freelancers and self-employed individuals in Malta.
Income Tax for Self-Employed
Self-employed individuals in Malta pay the same progressive tax rates as employees:
- 0% on first €9,100 (single) / €12,700 (married)
- 15% on next bracket
- 25% on middle brackets
- 35% above €60,000
Class 2 SSC Contributions
Self-employed pay Class 2 SSC at 15% of net annual income, with:
- Minimum: ~€34/week
- Maximum: ~€86/week (2026)
Provisional Tax Payments
Self-employed must pay provisional tax in 3 installments:
| Payment | Due Date | Amount |
|---|---|---|
| 1st | April 30 | 30% |
| 2nd | August 31 | 30% |
| 3rd | December 21 | 40% |
Deductible Business Expenses
- Office rent and utilities
- Business equipment and software
- Professional fees and subscriptions
- Marketing and advertising
- Travel and accommodation (business-related)