Legal notice and terms of use

Last updated: 2026-06-15

These terms govern your use of Kalkulo.eu (the "site"), which is published by Cosmic Production d.o.o. ("we", "us" or "our"), a company registered in Croatia. By using the site you agree to these terms. If you do not accept them, please do not use the calculators or the content.

Informational use only — financial disclaimer

Every calculator and all content on Kalkulo.eu is provided for general information and guidance only. It does not constitute tax, legal, accounting or financial advice, and it is no substitute for the official information published by the Commissioner for Tax and Customs (the Malta Tax and Customs Administration, or "MTCA"), for the Income Tax Act and the Value Added Tax Act, or for the advice of a qualified professional such as a warrant-holding accountant, tax practitioner or lawyer. Although we take care to keep the rates, bands and rules current for the year of assessment 2026, we do not warrant that every figure is complete, up to date or applicable to your particular circumstances. The results produced by the calculators are estimates only — for example, the income tax due under the Final Settlement System (FSS), social security contributions, VAT, or the tax payable on rental income. For binding amounts and final decisions you must rely on the MTCA, on the relevant Act of Parliament, or on a warranted professional. To the fullest extent permitted by law, Cosmic Production d.o.o. accepts no liability for any decision taken, or loss incurred, on the basis of the calculators' results or of any content on the site.

Acceptable use

• You may use the calculators freely for your own personal and business decisions, including as a self-employed person registered for VAT.
• You may not scrape, harvest, systematically republish or copy the content or the calculation logic without our permission.
• You may not use the site in any unlawful way, or in any way that disrupts, damages or impairs how it works.

Intellectual property

The calculation logic, the design and the explanatory text are the property of Cosmic Production d.o.o., unless stated otherwise. The official rates, bands and source documents that we cite remain the property of the respective public bodies — for example, the Commissioner for Tax and Customs, the Office of the State Advocate (which publishes the Laws of Malta), and the editor of the Government Gazette.

Third-party links and advertising

The site displays advertising (Google AdSense) and may link to third-party websites. We are not responsible for the content or the practices of those third parties. How we handle advertising cookies and your personal data is set out in our privacy policy, in line with the GDPR and Malta's Data Protection Act (Chapter 586 of the Laws of Malta), under the supervision of the Information and Data Protection Commissioner (IDPC).

Official sources and methodology

We build and review the calculators against Malta's primary official sources. The main ones are listed below, by area of calculation, last checked on 2026-06-15:

We review the rates at the start of each year of assessment and after any change published in the Government Gazette or by the Commissioner for Tax and Customs. If you spot a figure that is out of date or wrong, write to us and we'll put it right as soon as we can. You can read more about how we work on our methodology page.

Changes

We may update these terms from time to time. The "last updated" date shown above reflects the version in force. Continued use of the site after a change means you accept the revised terms.

Governing law

These terms, and your use of the site, are read together with the European Union law that applies across the Member States. Nothing in this notice limits any right you may have under Maltese consumer-protection law or under the GDPR.

Contact

For any question about this legal notice or these terms, write to us at [email protected].