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
Calculate Your Exact Tax
Use our free Malta Salary Calculator to get your exact tax amount, SSC contributions, and net salary for 2026.
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