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 the first €12,000 (single) / €15,000 (married) in 2026, more for parents and married couples with children
- 15% on next bracket
- 25% on middle brackets
- 35% above €60,000
Class 2 SSC Contributions
Self-employed pay Class 2 SSC based on the previous year's net income. The 2026 rates are:
- Lower band (SA): €36.18/week for income from €910 to €12,543.72
- Middle band (SB): 15% of net income from €12,543.73 up to €29,083.35 (born from 1962) or €25,499.99 (born before 1962)
- Maximum (SC): €83.89/week if born from 1962, €73.56/week if born before 1962
Provisional Tax Payments
Self-employed must pay provisional tax in 3 installments:
| Payment | Due Date | Share of last year's tax |
|---|---|---|
| 1st | April 30 | 20% |
| 2nd | August 31 | 30% |
| 3rd | December 21 | 50% |
Deductible Business Expenses
- Office rent and utilities
- Business equipment and software
- Professional fees and subscriptions
- Marketing and advertising
- Travel and accommodation (business-related)
Malta Calculator Editorial Team
Financial Content Specialists | Malta Tax & Employment Experts
Our team specializes in Maltese tax law, social security contributions, and employment regulations. All content is reviewed against official sources from the Malta Tax and Customs Administration and the Department of Social Security.
Official Sources
- Malta Tax and Customs Administration (MTCA) - Self-Employment
- Department of Social Security Malta - Class 2 Contributions
Data verified as of 21 October 2026. Rates and thresholds are subject to change based on Malta government budget announcements.
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been self-employed for 3 years in malta and this is the best summary ive found. the provisional tax payments catch a lot of people off guard in their first year. plan ahead!!
Great guide. One thing to add - if you're self-employed and your income is under €35,000 you might want to look at the micro-invest scheme for tax credits. Saved me quite a bit last year.
just moved from remote employee to self-employed contractor. the SSC change from Class 1 to Class 2 was a shock 💸 helpful to see it all broken down here
Would recommend anyone going self-employed to get a proper accountant. The tax system isnt complicated but the deadlines and provisional payments can trip you up. This guide is a great starting point tho 👍
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