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Malta Self-Employed Tax Calculator 2026

Estimate what a self-employed person or sole trader keeps in Malta for 2026. This calculator takes your annual net profit and deducts two separate charges — Class 2 Social Security Contributions and income tax (Single, Married or Parent computation) — to give your net income. Free, instant and based on the 2026 rates published by the Malta Tax and Customs Administration and the Department of Social Security.

Your net income in Malta (self-employed)

  • Net income (annual)€21,537.72
  • Annual net earnings€30,000.00
  • Class 2 SSC (15%)€4,362.28
  • Income tax (annual)€4,100.00
  • Effective rate28.21%

How is self-employed tax in Malta calculated in 2026?

If you work for yourself in Malta — as a sole trader, freelancer or self-occupied person — your annual net profit faces two separate, parallel charges, and this calculator works out both. The first is Class 2 Social Security Contributions. For a self-employed person born on or after 1 January 1962, Class 2 SSC is 15% of your annual net earnings, but it is bounded by a weekly floor and ceiling. The minimum is €36.18 per week (€1,881.36 a year) and the maximum is €83.89 per week (€4,362.28 a year). Because of those bounds, the 15% rate only bites cleanly on annual net earnings between roughly €12,543.73 and €29,083.36: below that you pay the flat minimum, and at or above it you pay the flat maximum. No contribution is due if your annual net income is €910 or less. The second charge is income tax, using exactly the same 2026 progressive bands as the Malta salary and income-tax calculators, so the three stay consistent. You pick Single, Married or Parent — each a four-band table at 0%, 15%, 25% and 35% where tax = net earnings × the band rate − a fixed subtraction. The 2026 tax-free thresholds are €12,000 (Single), €15,000 (Married) and €13,000 (Parent), and the 35% band starts at €60,001 for everyone. Crucially, Class 2 SSC is not deductible from the income-tax base — both are charged on your full net earnings and then subtracted to give your net income. Worked example: on €30,000 annual net earnings, Single computation, born on/after 1 January 1962. Class 2 SSC: 15% × €30,000 = €4,500 raw, but because €30,000 is above the upper breakpoint the contribution is capped at the maximum €83.89 × 52 = €4,362.28. Income tax (Single) sits in the 25% band: €30,000 × 0.25 − €3,400 = €4,100.00. Net income = €30,000 − €4,362.28 − €4,100.00 = €21,537.72, and the effective rate is (€4,362.28 + €4,100.00) ÷ €30,000 = 28.21%. As a lower-income check, at €20,000 net earnings the SSC is 15% × €20,000 = €3,000 (within the €1,881.36–€4,362.28 band, so no clamp) and Single income tax is €20,000 × 0.25 − €3,400 = €1,600, leaving €15,400 net. Note on rates: the 15% rate is the common-usage self-employed / sole-trader figure; certain self-occupied categories are charged 10%, and a reduced pro-rata floor of €31.97 per week applies to part-time, student and pensioner cases that apply for it at the MTCA — these status distinctions are left out of this mass-market engine.

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

Frequently asked questions

How is Class 2 social security calculated for the self-employed in Malta in 2026?

Class 2 SSC is 15% of your annual net earnings (your prior-year net profit), bounded by a weekly minimum and maximum. For a person born on or after 1 January 1962 the minimum is €36.18 per week (€1,881.36 a year) and the maximum is €83.89 per week (€4,362.28 a year). The 15% rate applies cleanly on annual net earnings of about €12,543.73 to €29,083.36; below that you pay the flat minimum and at or above it the flat maximum. No contribution is due if your annual net income is €910 or less.

Is the 15% rate the same for everyone who is self-employed?

No. The 15% rate is the common-usage rate for self-employed persons and sole traders, and it is what this calculator uses. Malta's Department of Social Security draws a narrower distinction: certain self-occupied categories are charged 10% instead of 15%, and a reduced pro-rata floor of €31.97 per week applies to part-time self-occupied, students under 25 and pensioners who apply for it. Those status-specific variations are not modelled here.

Do I pay income tax as well as Class 2 SSC?

Yes. The two charges are separate and parallel. Income tax is charged on your full annual net earnings using the 2026 Single, Married or Parent bands (0/15/25/35%, tax-free €12,000 / €15,000 / €13,000, 35% from €60,001). Class 2 SSC is not deductible from the income-tax base, so both are computed on your net profit and then deducted to give your net income.

Which year's profit does my Class 2 contribution use?

Class 2 contributions are based on your net profit or income earned in the year before the contribution year — for 2026 contributions that means your prior-year net earnings. In this calculator you simply enter the relevant annual net profit figure, and the engine applies the 15% rate within the weekly minimum and maximum bounds.

When do I pay my Class 2 contributions?

Self-employed Class 2 Social Security Contributions are paid to the Commissioner for Revenue three times a year, in April, August and December. The first provisional instalment is commonly due by 30 April. Your income tax is settled separately through your annual self-assessment tax return.

Does this include VAT or any final-tax schemes?

No. This calculator covers only Class 2 SSC and income tax on your net profit. It does not handle VAT (the domestic small-enterprise threshold is €35,000 from 2025) or the optional TA22 part-time self-employment regime, which can apply a final 10% tax on net profit up to €12,000. Use the Malta VAT calculator for VAT, and check with the MTCA if a final-tax scheme might apply to you.

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