Methodology and sources
Last reviewed:
This page sets out how we build, verify and keep up to date the calculators for Malta on Kalkulo.eu. It is here so you can judge how much weight to put on any result and, if you wish, work the figure out for yourself.
Which year of assessment we apply
Unless a page says otherwise, the Malta calculators apply the 2026 year of assessment and use the euro (€). Each calculator states the year it uses and the date it was last updated. Where a figure is set annually — the income tax bands, the social security contribution rates, or a threshold announced in the Budget — we update it only once the change has been confirmed by the Commissioner for Tax and Customs or published as a legal notice in the Government Gazette, not before.
How a result is worked out
Each calculator implements the official rule directly: the bands and thresholds are applied in order, the relevant computation is chosen, and we show the full breakdown — not just the final figure — so you can see where every euro of tax or relief comes from. For income tax, for example, we apply the correct single, married or parent rate schedule, and we treat income that is charged at a flat rate separately from income taxed on the progressive scale. Before we publish, we rework each calculator's worked example by hand and check it against the rates and examples issued by the CFR itself.
Documented simplifications
Some of the real rules carry more nuance than a web form can sensibly capture. Where we simplify, we say so on the page and in its frequently asked questions. Common examples:
- Social security contributions are worked on an annualised basis rather than week by week, so they may differ by small amounts from a specific payslip.
- Income tax starts from a standard personal situation and the relevant computation; your own reliefs, deductions or flat-rate income may change the result.
- The loan and mortgage tools use the standard amortisation formula; each bank may round differently or apply its own fees.
Official sources
We rely on primary official sources. These are the main ones, by area of calculation:
| Area | Official source | Last checked |
|---|---|---|
| Income tax bands, rates and the single, married and parent computations | Commissioner for Tax and Customs (CFR) — tax rates | |
| Income tax law: chargeable income, deductions and flat-rate charges | Income Tax Act (Chapter 123) — legislation.mt | |
| VAT rates (standard, reduced and exempt) and the VAT framework | Value Added Tax Act (Chapter 406) — legislation.mt | |
| Budget measures and legal notices that change rates or thresholds in-year | Government Gazette — legislation.mt |
Corrections and update process
We review the rates, bands and thresholds at the start of each year of assessment and after any relevant change — the annual Budget, a new legal notice, or guidance from the CFR. If you find a figure that is out of date or incorrect, write to us at hola@kalkulo.eu, telling us which calculator and the value you would expect; we correct verified errors quickly and keep a note of significant changes in the calculator concerned. You can read more about who is behind Kalkulo on our About page.
Kalkulo.eu is published by Cosmic Production d.o.o., a company registered in Croatia.
These calculators are for information only and do not constitute tax or financial advice. Always check the figures with the Commissioner for Tax and Customs or a warranted accountant or tax adviser. See our About and contact pages for how to reach us.