Kalkulo.eu

Malta Part-Time Tax Calculator 2026

Work out the tax on your qualifying part-time work in Malta for 2026. Malta lets you tax part-time income at a flat, final 10% rate instead of adding it to your main income at the normal progressive rates. This calculator applies the correct yearly cap for your type of work — €10,000 for part-time employment, €12,000 for part-time self-employment — and shows the flat tax payable plus any amount above the cap. Free, instant and based on the rates published by the Malta Tax and Customs Administration (MTCA / CFR).

Your part-time tax in Malta

  • Part-time flat tax (final)€800.00
  • Income taxed at flat rate€8,000.00
  • Flat tax at 10%€800.00
  • Effective rate on part-time income10.00%

How is part-time work taxed in Malta in 2026?

Malta gives part-time workers a generous option: instead of adding part-time earnings to your main income and paying the normal progressive rates (0%, 15%, 25% and 35%), you can elect to tax qualifying part-time income at a flat, FINAL rate of 10%. For 2026 the flat rate is 10% for BOTH part-time employment and part-time self-employment — the older 15% rate on self-employment was reduced to 10% from basis year 2022 and remains 10% today. The flat rate is not unlimited: it applies only up to a yearly cap, and the cap depends on the type of work. For part-time employment the cap is €10,000 of income; for part-time self-employment the cap is €12,000 of NET profit (gross income minus directly related expenses). The maximum flat tax is therefore €1,000 for employment and €1,200 for self-employment. Any income above the cap is excluded from the flat scheme — it must be declared in your annual tax return, added to your main income, and taxed at the normal progressive rates (this calculator flags that excess but cannot tax it, because the result depends on your other income and household status). To qualify, the part-time work must be registered with Jobsplus; employees use form FS4 so the 10% is final, while the self-employed declare on form TA22 by 30 April of the following year and must keep proper books and not engage more than two part-time employees. Worked example: €13,000 of part-time employment income (cap €10,000). Income taxed at the flat rate is min(€13,000, €10,000) = €10,000; flat tax = €10,000 × 0.10 = €1,000.00; the €3,000 above the cap is added to your main income and taxed at the normal rates. Total part-time flat tax payable = €1,000.00, the scheme maximum for employment. Second example: €8,000 of part-time self-employment net profit (cap €12,000). Income taxed at the flat rate is min(€8,000, €12,000) = €8,000; flat tax = €8,000 × 0.10 = €800.00; nothing is above the cap, so the total part-time tax is €800.00, filed via form TA22 by 30 April.

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

Frequently asked questions

What is the flat rate on part-time work in Malta for 2026?

Qualifying part-time work can be taxed at a flat, final 10% rate instead of being added to your main income at the normal progressive rates. For 2026 the rate is 10% for both part-time employment and part-time self-employment. The 15% rate that used to apply to part-time self-employment was reduced to 10% from basis year 2022, so 10% is the correct rate to use today.

How much part-time income can be taxed at 10%?

There is a yearly cap and it depends on the type of work. For part-time employment the flat rate applies to the first €10,000 of income, so the maximum flat tax is €1,000. For part-time self-employment the flat rate applies to the first €12,000 of net profit, so the maximum flat tax is €1,200. Income above the cap is not covered by the flat scheme.

What happens to part-time income above the cap?

Income above the cap (€10,000 for employment, €12,000 for self-employment) is excluded from the flat 10% scheme. You must declare it in your annual income tax return, where it is added to your main income and taxed at the normal progressive rates (0%, 15%, 25% and 35%). This calculator flags the above-cap amount but does not tax it, because the result depends on your other income and computation.

Is the 10% on gross income or net profit?

For part-time employment the 10% is charged on the gross part-time emoluments. For part-time self-employment the 10% is charged on NET profit — your part-time gross income minus the expenses directly related to earning it. Enter net profit for the self-employment option; the calculator does not deduct expenses for you.

How do I declare part-time work and when is it due?

Part-time employees have the 10% applied through form FS4, so the tax is final and settled as part of the scheme. The part-time self-employed declare and pay using form TA22 by 30 April of the year following the one in which the income was earned. In all cases the part-time work must be registered with Jobsplus to qualify for the flat rate.

Are there conditions to use the part-time flat rate?

Yes. The part-time work must be registered with Jobsplus. For self-employment you must keep proper books and records and you must not engage more than two part-time employees in the activity. The scheme is optional — if it is not beneficial for you, the income can instead be declared with your main income at the normal rates. This calculator is informational and assumes the eligibility conditions are met.

Related calculators