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, Malta has three main tax computation categories:
- Single - For unmarried individuals
- Married - For married couples (joint computation)
- Parent - For single parents with dependent children
Each category has different tax brackets and thresholds, with married taxpayers and parents enjoying more favorable rates than single taxpayers.
2. Single Taxpayer Tax Rates 2026
The following table shows the income tax brackets for single taxpayers in Malta for 2026:
| Annual Income (€) | Tax Rate | Tax on Band |
|---|---|---|
| €0 - €9,100 | 0% | €0 |
| €9,101 - €14,500 | 15% | Up to €810 |
| €14,501 - €19,500 | 25% | Up to €1,250 |
| €19,501 - €60,000 | 25% | Up to €10,125 |
| Over €60,000 | 35% | 35% of excess |
💡 Key Point: The first €9,100 of income is completely tax-free for single taxpayers. This is known as the "personal allowance" or tax-free threshold.
3. Married Taxpayer Tax Rates 2026
Married taxpayers in Malta benefit from higher tax-free thresholds and more favorable brackets:
| Annual Income (€) | Tax Rate | Tax on Band |
|---|---|---|
| €0 - €12,700 | 0% | €0 |
| €12,701 - €21,200 | 15% | Up to €1,275 |
| €21,201 - €28,700 | 25% | Up to €1,875 |
| €28,701 - €60,000 | 25% | Up to €7,825 |
| Over €60,000 | 35% | 35% of excess |
Married taxpayers save €540/year compared to single taxpayers at the same income level, thanks to the higher tax-free threshold (€12,700 vs €9,100).
4. Parent Taxpayer Tax Rates 2026
Single parents with dependent children qualify for the "Parent" tax computation, which offers similar benefits to married taxpayers:
| Annual Income (€) | Tax Rate |
|---|---|
| €0 - €10,500 | 0% |
| €10,501 - €15,800 | 15% |
| €15,801 - €21,200 | 25% |
| €21,201 - €60,000 | 25% |
| Over €60,000 | 35% |
5. Calculation Examples
Example 1: Single Taxpayer Earning €30,000
- • First €9,100 @ 0% = €0
- • €9,101 - €14,500 (€5,400) @ 15% = €810
- • €14,501 - €19,500 (€5,000) @ 25% = €1,250
- • €19,501 - €30,000 (€10,500) @ 25% = €2,625
- Total Annual Tax = €4,685
Example 2: Married Taxpayer Earning €50,000
- • First €12,700 @ 0% = €0
- • €12,701 - €21,200 (€8,500) @ 15% = €1,275
- • €21,201 - €28,700 (€7,500) @ 25% = €1,875
- • €28,701 - €50,000 (€21,300) @ 25% = €5,325
- Total Annual Tax = €8,475
6. Tax-Free Income & Deductions
Certain types of income are not subject to tax in Malta:
- COLA (Cost of Living Adjustment) - The annual COLA payment of €538.72 (2026) is tax-free
- Statutory Bonuses - Government-mandated bonuses are tax-exempt
- Children's Allowance - Social benefits for children are not taxable
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 Commissioner for Revenue and the Department of Social Security.
Official Sources
- Malta Commissioner for Revenue - Tax Rates 2026
- Malta Tax & Customs Administration (MTCA)
- Department of Social Security Malta
Data verified as of 1 January 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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