Malta Income Tax Calculator 2026

How it's calculated

Malta does not stack tax band by band the way many countries do. Instead, the Commissioner for Tax and Customs (CFR) publishes, for every household computation, a single rate and a fixed subtraction figure per band. Once you know which band your chargeable income falls into, the tax is one line: chargeable income × the band rate − the band's subtraction, never less than zero. The subtraction is simply the cumulative relief from the lower 0% and 15% bands folded into one number, so the result is identical to working through each band progressively, but it spares you the arithmetic of splitting income across slices. Chargeable income is your income after allowable deductions and allowances — not your gross pay — so this calculator assumes you have already netted those off. The progression is the same across every table: 0%, then 15%, then 25%, then 35% on income above €60,000. What changes is where each band begins. Single uses a €12,000 tax-free threshold, Married (joint) €15,000 and Parent €13,000, and from there the 15% and 25% bands shift up in step. The four child tables added in Budget 2026 push the 0% band higher still — up to €22,500 for a married couple with two or more children — which is what lets a family fall into a lower marginal band on the same income. Because the law taxes you under the most favourable computation you qualify for, the tool runs all seven tables on your figure at once and flags the lowest liability, so a family never overpays by picking the wrong table. The figures here are the resident rates for basis year 2026, assessed in 2027; non-residents and special schemes use separate tables that this calculator does not apply.

tax = max(0, chargeable income × band rate − band subtraction)

Single band (€16,001–€60,000): rate 25%, subtraction €3,400
Example: 30,000 × 0.25 − 3,400 = €4,100.00

effective rate = tax ÷ chargeable income
net income     = chargeable income − tax

Worked example

Take the calculator's defaults: a Single taxpayer with €30,000 of chargeable income for basis year 2026 (year of assessment 2027). We identify the band that €30,000 lands in, multiply by that band's rate, subtract the band's fixed figure, and then read off the effective rate and net income. The final row shows what the very same income would cost under the most favourable family table, to make the comparison concrete.

The effective rate of 13.67% sits well below the 25% marginal band because the first €12,000 is tax-free and the next slice is taxed at only 15% — both reliefs are baked into the €3,400 subtraction. The same €30,000 produces very different bills across the tables: €2,950.00 as Married (joint), €3,800.00 as Parent, and as little as €1,125.00 for a married couple with two or more children, who fall in the 15% band rather than the 25% one. That €2,975.00 spread is precisely why the calculator compares all seven computations and surfaces the lowest.

When your result may differ

This is an income-tax-only estimate, so your real take-home will differ in several ways. It does not deduct Class 1 social security contributions (10% of the employee's wage, within weekly limits) or the Class 2 contributions a self-employed person pays, both of which reduce net pay independently of tax. It assumes the figure you enter is already chargeable income — income after allowable deductions, rebates and allowances — whereas your payslip starts from gross. It does not apply special regimes such as the pension-income exemption, the reduced rates on qualifying overtime or part-time work, the 15% rate on certain rental income, or the tax credits some parents and returning workers claim. Eligibility for the new child tables also carries residence and nationality conditions the tool cannot verify, so it shows them only for comparison and leaves the choice to you. Final liability is always settled through your FS3/FS7 returns or the CFR self-assessment, which reconcile the provisional tax already deducted under the Final Settlement System (FSS), any part-year changes in circumstances, and credits for the year — so a year-end adjustment up or down is normal rather than a sign of error.

Rates and thresholds

Resident individual income-tax bands for basis year 2026 (year of assessment 2027), shown as rate and fixed subtraction per band.

Sources & legal basis

Update log

• 2026-02-10 — Updated to basis year 2026 (year of assessment 2027) bands and added the four Budget 2026 child-augmented family tables.
• 2026-06-15 — Added how-it-works explainer, hand-checked worked example, full bands table and official source list; refreshed the most-favourable-computation comparison.