Malta Salary Calculator
Malta taxes residents on a progressive 0–35% scale, but unusually it uses several different rate tables — and which one applies can move your tax-free threshold by thousands of euro. Budget 2026 added four new family tables for married couples and single parents with one, or two or more, dependent children, so a married couple with two children now pay nothing on their first €22,500. Social security (national insurance) is a flat weekly amount rather than a percentage of annual pay, and it is capped, so above roughly €559 a week everyone contributes the same.
Example: €30,000 gross in Malta
A 12-payment employee salary, 2026 rates — computed by the Saldora API.
Net annual
€22,992
Net monthly
€1,916
Income tax
€4,100
Effective rate
23.4%
How salary tax works in Malta
- New for 2026: family tax bands for married couples and parents with children
- Tax-free from €12,000 (single) up to €22,500 (married with two or more children)
- Progressive rates of 15%, 25% and 35%, with the top rate from €60,000
- Class 1 NI: 10% of the basic weekly wage, matched by your employer and capped
- Income tax is charged on the full gross — social security is not deducted first
- Self-employed pay Class 2 at 15% of net income, between a weekly floor and ceiling
Malta has no alternative flat-rate regime for the self-employed — Class 2 contributions and the standard tax tables apply. Separate rules such as the Highly Qualified Persons 15% flat rate exist for specific licensed roles in finance, gaming and aviation, but they depend on individual eligibility and are not applied here.
Malta salary tax — frequently asked questions
How much tax will I pay on a salary in Malta?
Income tax is progressive: nothing on the first €12,000 under single rates, then 15%, 25% and finally 35% above €60,000. On top you pay Class 1 national insurance of 10% of your basic weekly wage, up to a weekly ceiling. Enter your own figure above for an exact breakdown.
What is the difference between single, married and parent rates?
They are separate tax tables — seven of them in 2026. Single rates give a €12,000 tax-free band and married rates €15,000 for a couple computing jointly. Budget 2026 then added four family tables: a single parent gets €14,500 with one child or €18,500 with two or more, and a married couple €17,500 or €22,500. Set your marital status and children in the calculator and the right table is applied automatically.
What changed for 2026?
The Budget introduced new married and parent tax bands for families with dependent children, the first step of a widening that runs through 2028. The child must be under 18 (or 23 if in full-time education) and born and resident in Malta; a married claimant also needs at least one spouse who is an EU/EEA national or long-term resident. If those conditions are not met, the original married or parent rates apply instead — the calculator shows you both figures.
Is Maltese national insurance capped?
Yes. Class 1 is 10% of the basic weekly wage but stops rising once the wage passes the weekly ceiling, so a high earner pays the same contribution as someone on about €29,000. That cap is one reason Malta's effective burden falls at higher salaries.
How are self-employed people taxed in Malta?
Self-occupied individuals pay Class 2 contributions of 15% of net annual income, billed four-monthly between a statutory weekly floor (€31.97) and ceiling (€83.89), and are then taxed on their profit under the same tables as employees — including the new 2026 family bands. Switch to Freelancer above to model revenue, expenses and VAT.
Building a product? Use the Saldora API
The same net-salary & tax calculations for 15 European countries in one REST call — employees & freelancers, employer cost, special regimes, and multi-country compare. Perfect for HR, payroll, relocation and fintech tools.
Explore the APICalculate salary in other countries
Estimates based on publicly available 2026 tax rules for Malta. For informational purposes only — not tax advice. Consult a qualified tax advisor for your specific situation.