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Malta Income Tax Calculator 2026

Work out your Malta personal income tax for basis year 2026 (year of assessment 2027). Choose the Single, Married or Parent computation, and the calculator also flags the most favourable result across the new child bands introduced in Budget 2026 — so families can see the lowest-tax option at a glance.

Your Malta income tax

  • Income tax (annual)€4,100.00
  • Net income (annual)€25,900.00
  • Chargeable income€30,000.00
  • Effective tax rate13.67%
  • Marginal rate25.00%
  • Most favourable computationMarried with 2+ children: €1,125.00 (saves €2,975.00)

How is Malta income tax calculated in 2026?

Malta charges personal income tax using the official subtraction method: for the band your chargeable income falls into, tax = annual income × rate − a fixed subtraction amount, floored at zero. Every computation keeps the same 0% / 15% / 25% / 35% progression, with the 35% top rate starting above €60,000, but the bands differ by household status. For 2026 the tax-free (0%) threshold is €12,000 for Single, €15,000 for Married (joint) and €13,000 for Parent. Budget 2026 added four new family tables — Married with 1 child, Married with 2 or more children, Parent with 1 child, and Parent with 2 or more children — which widen the tax-free band substantially (up to €22,500 for a married couple with two children). Because a taxpayer is taxed under the most favourable computation they qualify for, this calculator always compares all seven tables and highlights the lowest liability. Worked example: take a Single person on €30,000 of chargeable income. That falls in the Single 25% band (€16,001–€60,000, subtraction €3,400), so tax = 30,000 × 0.25 − 3,400 = €4,100.00, an effective rate of 13.67%, leaving a net income of €25,900.00 with a 25% marginal rate. For the same €30,000, the Married computation gives €2,950.00, Parent gives €3,800.00, Married with 1 child gives €2,225.00, Married with 2 or more children gives €1,125.00, Parent with 1 child gives €3,225.00 and Parent with 2 or more children gives €2,175.00 — so a married parent of two could pay €1,125.00 instead of €4,100.00, which is exactly why surfacing every table matters. This is income tax only: it does not deduct Class 1 or Class 2 social security, pension rebates or the 2026 pension-income exemption. Always confirm your status and figures with the Malta Tax and Customs Administration (CFR).

Official source: CFR Malta (MTCA) · Data updated: 2026-06-02

Frequently asked questions

What is the subtraction method Malta uses?

Instead of stacking tax band by band, Malta publishes a single rate and a fixed subtraction for each band. Your tax is simply chargeable income × the band rate − the subtraction amount. For example, €30,000 on the Single table is 30,000 × 0.25 − 3,400 = €4,100. It produces exactly the same result as adding up each band progressively, just in one step.

What are the 2026 tax-free thresholds?

The 0% band tops out at €12,000 for Single, €15,000 for Married (joint) and €13,000 for Parent. The new Budget 2026 family tables push it higher: €17,500 for Married with 1 child, €22,500 for Married with 2 or more children, €14,500 for Parent with 1 child and €18,500 for Parent with 2 or more children. Income below your threshold is taxed at 0%.

Which computation should I choose?

You are taxed under the most favourable computation you qualify for. Single is the default and also applies to married couples opting for separate computation. Married (joint) suits a married couple filing together. Parent applies to a parent maintaining custody of a child under 18 (or under 23 in full-time education). This tool always compares all seven tables and flags the lowest liability so you can check whether a child band helps.

What are the new child bands introduced in 2026?

Budget 2026 added four tables — Married with 1 child, Married with 2 or more children, Parent with 1 child and Parent with 2 or more children — effective 1 January 2026. They widen the lower bands so families pay less. Eligibility generally requires that the taxpayer is a Maltese, EU or EEA national or long-term resident and that the child was born and resides in Malta. The calculator cannot verify eligibility, so it shows them for comparison and you self-select.

Does this include social security and other deductions?

No. This is an income-tax-only calculator. It does not deduct Class 1 (employee) or Class 2 (self-employed) social security contributions, pension rebates, or the 2026 pension-income exemption. It also treats your input as chargeable income, meaning income after any allowable deductions and allowances have already been applied.

What is the difference between effective and marginal rate?

The effective rate is your total income tax as a percentage of your chargeable income — your overall burden. On €30,000 Single, that is €4,100 / €30,000 = 13.67%. The marginal rate is the rate applied to your next euro of income — 25% in that example. Marginal rate matters when you weigh a pay rise; effective rate matters for budgeting.

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