Malta Part-Time Tax Calculator 2026

How it's calculated

Malta's part-time tax scheme lets you tax qualifying part-time earnings at a flat, final rate of 10% instead of bundling them with your main income at the normal progressive rates. It is an optional measure — you elect it only when it works in your favour — and it is designed to keep a second job or a small side activity simple and lightly taxed. The mechanism is deliberately straightforward. First you identify the type of part-time work, because that sets the yearly cap: €10,000 of income for part-time employment, or €12,000 of net profit for part-time self-employment. Next you take the lower of your part-time income and that cap — this is the slice that qualifies for the flat rate. You apply 10% to that slice and the resulting tax is final: for employees it is deducted at source under the FS scheme so nothing further is due, and for the self-employed it is settled on form TA22. Crucially, the cap is a ceiling on the income that enters the scheme, not on the tax. So the most you can ever pay under the flat scheme is €1,000 (employment) or €1,200 (self-employment). Anything you earn above the cap simply falls out of the scheme: it is not lost or untaxed, but it must be declared with your ordinary income and taxed at the standard 0/15/25/35% bands, where the actual rate depends on your total income and tax-status (single, married or parent computation). For self-employment, remember the 10% is charged on net profit, so deduct the expenses directly related to earning the income before you enter the figure. It is worth stressing what "final" means in practice. For a part-time employee, the 10% is withheld by the employer through the FS reporting system, so once it is deducted there is no further income tax, no end-of-year balancing charge and nothing extra to declare on that slice — it does not even push your other income into a higher band. For the part-time self-employed the tax is equally final, but you settle it yourself: you report the qualifying net profit on form TA22 and pay the 10% by 30 April of the year after the income was earned, keeping proper books and records to support the figure. The scheme is also subject to a couple of practical conditions beyond Jobsplus registration — for self-employment you must not engage more than two part-time employees in the activity — so it is aimed squarely at genuinely small, secondary work rather than a full second business.

type → cap   (employment €10,000, self-employment €12,000)

Income taxed at flat rate = min(part-time income, cap)
Flat tax (final)          = Income taxed at flat rate × 10%
Amount above the cap      = max(0, part-time income − cap)
Effective rate            = Flat tax ÷ part-time income

Worked example

Take the calculator's default scenario: €8,000 of part-time employment income for 2026, which carries the €10,000 cap and the 10% flat rate.

Because the €8,000 sits entirely under the €10,000 cap, the whole amount is taxed at 10% and the part-time tax payable is €800.00 — final, with no further income tax due on this slice. Had the income been, say, €13,000, only the first €10,000 would be taxed at 10% (€1,000.00, the employment maximum) and the remaining €3,000 would be added to your main income at the normal 0/15/25/35% rates. A part-time employee has the 10% deducted at source under the FS scheme; the part-time self-employed pay it on form TA22 by 30 April of the following year.

When your result may differ

Your real position can move away from this estimate in a few ways. The most common is income above the cap: the scheme only taxes up to €10,000 (employment) or €12,000 (self-employment), and the excess is added to your main income and taxed at the normal 0/15/25/35% bands — where the rate depends on your total income and whether you use the single, married or parent computation. The calculator flags the excess but cannot tax it for you. The flat rate is also optional: if your overall income is low, declaring part-time earnings with your main income at the standard rates can sometimes cost less than 10%, so it is worth comparing. For self-employment, the 10% is charged on net profit, so your figure depends on the expenses you legitimately deduct. Finally, the scheme only applies where the work is registered with Jobsplus and the eligibility conditions are met; otherwise the income is simply taxed at the normal rates.

Rates and thresholds

Flat-rate part-time tax parameters for basis year 2026, as administered by the Malta Tax and Customs Administration (CFR).

Sources & legal basis

Update log

• 2026-04-09 — Confirmed the 10% flat final rate and the €10,000 / €12,000 caps for basis year 2026 against the Malta Tax and Customs Administration (CFR).
• 2026-06-15 — Added the how-it-works explainer, a worked example re-derived from the calculator defaults, a rates-and-caps table, and an official sources table (CFR, Income Tax Act, Jobsplus).