Part-Time Tax Calculator

Income from part-time work in Malta can optionally be taxed at a flat 10% final rate, separate from your other income. The rate applies to the first €10,000 per year from part-time employment (form TA23) or the first €12,000 from part-time self-employment (form TA22). Anything above the cap is declared at normal progressive rates.

You generally qualify if you also have a full-time job, are a pensioner, or are a full-time student or apprentice, and the part-time work is performed for an employer different from your full-time employer. Part-time self-employed persons must be registered with Jobsplus, engage no more than 2 employees, and keep proper records.

No. The 10% is a flat final tax, while declaring adds the income on top of your other earnings at your marginal rate. If your total income falls in Malta's 0% band (first €12,000 for singles in 2026) or partly in the 15% band, declaring can result in less tax than the flat 10%. This calculator compares both options.

Both the TA22 (part-time self-employment) and TA23 (part-time employment) forms, together with the 10% payment, are due by 30 April of the year following the year in which the income was earned. Filing is done electronically through the MTCA portal.

If you already pay Class 1 SSC through your full-time job, no additional Class 1 contribution is due on a part-time second job's 10% scheme income. Part-time self-occupied persons may fall under Class 2 rules — certain groups (students under 25, pensioners, part-time self-occupied women) can pay 15% of actual earnings instead of the standard minimum.

The 10% final tax on the first €10,000 of part-time employment income (€12,000 for part-time self-employment) is unchanged in 2027. The progressive bands for married couples and parents with children are wider in 2027, which makes declaring at progressive rates cheaper for some families. Select 2027 in the calculator to compare both options.