Malta single income-tax rates for 2026
| Chargeable income | Calculation |
|---|---|
| Up to €12,000 | 0% |
| €12,001 to €16,000 | 15% less €1,800 |
| €16,001 to €60,000 | 25% less €3,400 |
| Over €60,000 | 35% less €9,400 |
Salary calculator
Malta salary calculator 2026: gross to net pay
Calculate Maltese take-home pay for 2026. Enter salary and bonus, then choose single, married or parent computation—including the new one-child and two-or-more-child bands—to see income tax, social security and monthly net pay.
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2026 tax guide
How Malta income tax and social security affect salary
Malta uses separate single, married and parent computations. From 2026, qualifying married couples and parents receive wider tax-free bands when they maintain one child or two or more children.
Updated 22 June 2026. Examples use the 2026 single rates and Class 1 social security for an employee born from 1 January 1962 onwards, with no bonus or statutory COLA additions.
Family tax-free thresholds for 2026
| Computation | 0% band |
|---|---|
| Married, no qualifying child | €15,000 |
| Married, one qualifying child | €17,500 |
| Married, two or more qualifying children | €22,500 |
| Parent standard / one child / two or more | €13,000 / €14,500 / €18,500 |
The wider child bands require the statutory custody, maintenance and age or full-time-education conditions.
Popular salaries
Malta take-home pay examples for 2026
These examples use the single computation. Choose the applicable family computation to see the 2026 child-band changes.
| Gross salary | Income tax | Social security | Annual net | Monthly net |
|---|---|---|---|---|
| €20,000 | €1,600 | €2,000 | €16,400 | €1,367 |
| €25,000 | €2,850 | €2,500 | €19,650 | €1,638 |
| €30,000 | €4,100 | €2,908 | €22,992 | €1,916 |
| €40,000 | €6,600 | €2,908 | €30,492 | €2,541 |
| €60,000 | €11,600 | €2,908 | €45,492 | €3,791 |
Worked example
€30,000 gross salary in Malta
Using the single rates, €30,000 gross produces approximately €4,100 income tax and €2,908 employee social security. Estimated annual take-home is €22,992, or €1,916 per month.
At this salary the weekly social-security maximum is reached. A qualifying married or parent computation can reduce income tax without changing Class 1 employee social security.
Deductions explained
What changes Maltese take-home pay?
Child-based bands are new for 2026
The new married and parent bands distinguish between one qualifying child and two or more. Select the exact computation rather than using the standard married or parent band.
Social security is assessed weekly
Class 1 contributions use weekly wage categories. For most employees born from 1962 onwards, the employee contribution is 10% up to a weekly maximum of €55.93 in 2026.
Separate computation may be relevant
Married couples can have employment or business income assessed separately when that method is more favourable. This calculator estimates one salary under the selected rate table.
Government bonuses and COLA are separate
Statutory bonuses and cost-of-living adjustments can appear separately from contractual base salary. Add taxable contractual bonus income, but do not assume every statutory payment follows the same treatment.
Methodology
How accurate is this Malta salary calculator?
The calculator applies the official 2026 single, married and parent tables, including the new one-child and two-or-more-child bands, plus the standard Class 1 employee contribution cap.
It assumes the post-1961 contribution ceiling and does not model student, lower-wage, older birth-cohort, part-time or special tax schemes.
Questions
How is net salary calculated in Malta?
Class 1 social security is generally 10% of wage up to the applicable weekly maximum, then income tax is calculated using the selected single, married or parent table. In 2026 qualifying married couples and parents receive wider bands for one child or two or more children.
Which computation should I use?
Single is the default. The married rates apply to a couple opting for joint computation, and the parent rates apply to parents who maintain a child, each with a higher tax-free band. Pick whichever fits your situation.
How accurate is it?
It uses the official 2026 tax tables and the post-1961 Class 1 contribution ceiling of €55.93 per week. Lower-wage categories, older birth cohorts, students, statutory bonuses, COLA and special schemes can produce a different payslip.