Malta Self-Employed Tax Calculator 2026

How it's calculated

Working for yourself in Malta means two charges fall on the very same figure — your annual net profit — and this calculator deducts both to show what you actually keep. The first is the Class 2 Social Security Contribution, payable by every self-occupied person to the Commissioner for Tax and Customs. For anyone born on or after 1 January 1962 the rate is 15% of annual net earnings, but it is fenced in by a weekly floor and ceiling: a minimum of €36.18 a week (€1,881.36 a year) and a maximum of €83.89 a week (€4,362.28 a year). Multiply those weekly bounds by 52 and you get the breakpoints — the 15% rate only bites cleanly between roughly €12,543.73 and €29,083.36 of net profit. Below the floor you simply pay the minimum; at or above the ceiling you pay the capped maximum; and nothing at all is due on net income of €910 or less. The second charge is income tax, run on the same progressive bands as the Malta salary and income-tax calculators. You pick the computation that applies to you — Single, Married (joint) or Parent — and the engine applies a four-band table of 0%, 15%, 25% and 35%, where the tax in each band equals net earnings multiplied by the band rate minus a fixed subtraction. The tax-free band reaches €12,000 (Single), €15,000 (Married) or €13,000 (Parent), and the 35% band opens at €60,001 for everyone. Because Class 2 SSC is not deductible from the income-tax base, both charges are calculated on your full net profit and then subtracted to leave your net income.

Net income = Net profit − Class 2 SSC − Income tax

Class 2 SSC  = clamp(0.15 × Net profit, 1,881.36, 4,362.28)
             (no contribution if Net profit ≤ 910)
Income tax   = Net profit × band rate − fixed subtraction
             Single:  25% band → × 0.25 − 3,400
             (0% to 12,000 · 15% to 16,000 · 25% to 60,000 · 35% above)

Worked example

We take €30,000 of annual net profit with the Single computation, for a self-occupied person born on or after 1 January 1962 — the calculator's default inputs:

On €30,000 of net profit the self-employed person keeps €21,537.72. Note how the Class 2 contribution is clamped: 15% would have been €4,500, but the annual ceiling of €4,362.28 holds it down, so every euro of profit beyond about €29,083 carries no further SSC. As a lower-income check, at €20,000 net profit the SSC is the uncapped 15% × €20,000 = €3,000 and the Single income tax is €20,000 × 0.25 − €3,400 = €1,600, leaving €15,400 net.

When your result may differ

Your real position can move away from this estimate for a few reasons. The most common is your contribution category: the 15% rate is the standard self-occupied figure, but certain categories are charged 10%, and part-time self-occupied persons, students under 25 and pensioners who apply at the CFR can use a reduced pro-rata weekly floor of €31.97 instead of €36.18 — neither variation is modelled here. Your income-tax computation also matters: choosing Married (joint) or Parent widens the tax-free band, so a household with the same profit can owe materially less tax than the Single default. The calculator covers only Class 2 SSC and income tax on net profit — it does not add VAT (registration is required once turnover passes the €35,000 small-undertaking threshold) and does not model the optional TA22 part-time self-employment regime, which can settle a final 10% tax on net profit up to €12,000. Finally, allowable expenses, capital allowances and any provisional-tax payments you have already made will shift the figure your return ultimately produces.

Rates and thresholds

Class 2 Social Security Contribution and income-tax figures in force for 2026 (persons born on or after 1 January 1962).

Sources & legal basis

Update log

• 2026-06-02 — Updated to the 2026 Class 2 rates: weekly maximum €83.89 (€4,362.28 a year) and minimum €36.18 (€1,881.36 a year).
• 2026-06-15 — Added the how-it-works explainer, worked example, rates table and official source list; clarified the 15% clamp and the TA22 / VAT exclusions.