Malta Tax Rates 2026: Complete Guide to Income Tax Brackets
Everything you need to know about Malta's income tax system for 2026. This comprehensive guide covers all tax brackets, rates, and thresholds for single, married, and parent taxpayers.
1. Overview of Malta's Tax System
Malta operates a progressive income tax system, meaning the more you earn, the higher percentage of tax you pay on your income above certain thresholds. The tax rates range from 0% to 35% depending on your income level and tax status.
For 2026 there are three main computation types, and since 1 January 2026 the married and parent rates are further split by the number of qualifying children (seven rate tables in total):
- Single - For unmarried individuals
- Married - For married couples (joint computation): no children, one child, or two or more children
- Parent - For single parents maintaining a child: no qualifying child, one child, or two or more children
A qualifying child is under 18, or under 23 if in full-time education. All figures below are the official 2026 rates published by the Malta Tax and Customs Administration (MTCA). Tax is worked out with the formulaTax = Chargeable Income × Rate − Subtract.
2. Single Taxpayer Tax Rates 2026
The following table shows the income tax brackets forsingle taxpayers in Malta for 2026 (unchanged from 2025):
| Chargeable Income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 12,000 | 0% | 0 |
| 12,001 – 16,000 | 15% | 1,800 |
| 16,001 – 60,000 | 25% | 3,400 |
| 60,001 and over | 35% | 9,400 |
💡 Key Point: The first€12,000 of chargeable income is taxed at 0% for single taxpayers.
3. Married Taxpayer Tax Rates 2026
Married - No Qualifying Children
| Chargeable Income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 15,000 | 0% | 0 |
| 15,001 – 23,000 | 15% | 2,250 |
| 23,001 – 60,000 | 25% | 4,550 |
| 60,001 and over | 35% | 10,550 |
Married - One Child
| Chargeable Income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 17,500 | 0% | 0 |
| 17,501 – 26,500 | 15% | 2,625 |
| 26,501 – 60,000 | 25% | 5,275 |
| 60,001 and over | 35% | 11,275 |
Married - Two or More Children
| Chargeable Income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 22,500 | 0% | 0 |
| 22,501 – 32,000 | 15% | 3,375 |
| 32,001 – 60,000 | 25% | 6,575 |
| 60,001 and over | 35% | 12,575 |
The child-based married rates are new for 2026 and are being phased in further in 2027 and 2028. See ourBudget 2026 family tax guidefor the eligibility rules.
4. Parent Taxpayer Tax Rates 2026
Single parents maintaining a child qualify for the "Parent" computation:
Parent - Standard Rates
| Chargeable Income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 13,000 | 0% | 0 |
| 13,001 – 17,500 | 15% | 1,950 |
| 17,501 – 60,000 | 25% | 3,700 |
| 60,001 and over | 35% | 9,700 |
Parent - One Child
| Chargeable Income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 14,500 | 0% | 0 |
| 14,501 – 21,000 | 15% | 2,175 |
| 21,001 – 60,000 | 25% | 4,275 |
| 60,001 and over | 35% | 10,275 |
Parent - Two or More Children
| Chargeable Income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 18,500 | 0% | 0 |
| 18,501 – 25,500 | 15% | 2,775 |
| 25,501 – 60,000 | 25% | 5,325 |
| 60,001 and over | 35% | 11,325 |
5. Calculation Examples
Example 1: Single Taxpayer Earning €30,000
- • Band: €16,001 – €60,000 (25%, subtract €3,400)
- • €30,000 × 25% = €7,500
- • €7,500 − €3,400
- Total Annual Tax = €4,100
Example 2: Married Couple Earning €50,000 (No Children)
- • Band: €23,001 – €60,000 (25%, subtract €4,550)
- • €50,000 × 25% = €12,500
- • €12,500 − €4,550
- Total Annual Tax = €7,950
Example 3: Married Couple Earning €50,000 (Two Children)
- • Band: €32,001 – €60,000 (25%, subtract €6,575)
- • €50,000 × 25% = €12,500
- • €12,500 − €6,575
- Total Annual Tax = €5,925 (€2,025 less than without children)
6. Tax-Free Income & Deductions
Some income is exempt or taxed separately in Malta:
- Children's Allowance - Social security benefits for children are not taxable
- Pension income - From 2026, qualifying pension income of people aged 61+ is fully exempt, subject to a cap
- Bank interest - Can be taxed at a 15% final withholding tax instead of your normal rates
Note that COLA (part of your basic wage) and the statutory bonuses (€512.52 a year) aretaxable in Malta. They are not tax-free.
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 - Tax Rates 2026
- Malta Tax & Customs Administration (MTCA)
- Department of Social Security Malta
Data verified as of 27 October 2026. Rates and thresholds are subject to change based on Malta government budget announcements.
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This is the clearest tax rate explanation I've seen anywhere. The tables make it so easy to understand which bracket you fall into. Much better than the CFR website honestly
can someone explain why married couples with no kids pay more tax than parents?? seems unfair tbh
It's because the parent rates are meant to support child-rearing costs Anna. The government gives incentives for families with children. It's been like this for years.
the 35% bracket kicking in at €60k for single people is rough. combined with SSC thats a big chunk of salary gone. at least the first €9.1k is tax free 🤷♂️
Shared this with my whole team at work. We're all expats and nobody could figure out the tax system until now. The salary calculator tool is amazing too!!
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