Self-Employed Tax Calculator
Income tax, Class 2 SSC and provisional tax instalments for self-occupied persons in Malta — all in one estimate for 2026 or 2027.
Expenses incurred wholly and exclusively for the business (rent, materials, insurance, professional fees…).
after tax & SSC · effective burden 28.0%
30 April
€920
31 August
€1,380
21 December
€2,300
Important Notes
- Class 2 SSC is legally based on the previous year's net income — this estimate uses your current profit
- Provisional tax is based on your last self-assessment; new businesses may have no PT in year one
- Working part-time alongside a job? The 10% TA22 regime may be cheaper — see our part-time calculator
- 2026/2027 income tax brackets; Class 2 at 2026 rates until DSS publishes the 2027 table
How much tax does a self-employed person pay in Malta?
Self-employed people pay progressive income tax on net profit (revenue minus allowable expenses) plus Class 2 social security of 15% of net income, between a weekly minimum and maximum. Tax is paid in advance as provisional tax: 20% by 30 April, 30% by 31 August and 50% by 21 December.
- Class 2 SSC rate
- 15% of net income
- Class 2 weekly minimum (2026)
- €36.18
- Class 2 weekly maximum (born 1962+, 2026)
- €83.89
- Provisional tax
- 20% / 30% / 50%
Frequently Asked Questions
How is self-employed income taxed in Malta?
Self-employed (self-occupied) persons in Malta pay income tax on their net profit — gross revenue minus expenses incurred wholly and exclusively for the business — at the same progressive rates as employees (0%, 15%, 25%, 35% in 2026). On top of that they pay Class 2 social security contributions of 15% of the previous year's net income.
What expenses can I deduct as self-employed in Malta?
Expenses incurred wholly and exclusively in the production of the income are deductible: business rent, materials and stock, professional fees, business insurance, employee wages, marketing, and a proportional share of mixed-use costs. Capital expenditure is claimed through capital allowances rather than as a direct expense.
What is provisional tax in Malta and when is it due?
Provisional tax (PT) is the prepayment of your income tax during the year, based on your last self-assessment. It is paid in three instalments: 20% by 30 April, 30% by 31 August and 50% by 21 December. Any remaining balance is settled with the tax return.
Do self-employed persons pay both income tax and SSC in Malta?
Yes. Income tax is charged on net profit at progressive rates, while Class 2 SSC is a separate 15% contribution (minimum €36.18/week, maximum €83.89/week in 2026 for those born after 1962) paid in April, August and December. This calculator shows both together as your total burden.
Is the 10% part-time rate available to self-employed people in Malta?
If your self-employment is part-time alongside a full-time job, pension or studies, you can opt for the 10% final tax on the first €12,000 of part-time self-employment income (form TA22) instead of progressive rates — provided you are registered with Jobsplus and employ no more than 2 people.
How does Budget 2027 affect self-employed tax in Malta?
Self-employed parents and married couples with children get the same wider 2027 tax bands as employees, for example a €20,000 tax-free band for a married couple with one child. Single people and couples without children keep the 2026 bands. The Budget did not change Class 2 social security rates; this calculator uses the 2026 Class 2 amounts until the 2027 table is published.
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