on annual chargeable income and the tax-status table the individual qualifies to use.
For 2026, the main rates remain 0%, 15%, 25% and 35%. However, the income thresholds differ between single, married and parent computations. New child-related married and parent tables also provide wider lower-rate bands for qualifying families.
The 35% rate starts on chargeable income above €60,000 under every individual table. That does not mean someone earning more than €60,000 pays 35% on their entire income.
Single Tax Rates
The 2026 single rates are:
- €0–€12,000: 0%
- €12,001–€16,000: 15%
- €16,001–€60,000: 25%
- More than €60,000: 35%
Single rates may also apply where a married couple uses separate tax computations, subject to the applicable rules.
Someone with €12,000 of chargeable income has no tax under this table. Once income crosses a threshold, only the appropriate calculation applies; the highest percentage is not simply charged against every euro earned.
Married Tax Rates
The standard married table for 2026 is:
- €0–€15,000: 0%
- €15,001–€23,000: 15%
- €23,001–€60,000: 25%
- More than €60,000: 35%
Qualifying married taxpayers with one child have wider bands:
- €0–€17,500: 0%
- €17,501–€26,500: 15%
- €26,501–€60,000: 25%
- More than €60,000: 35%
For qualifying married taxpayers with two or more children, the bands are:
- €0–€22,500: 0%
- €22,501–€32,000: 15%
- €32,001–€60,000: 25%
- More than €60,000: 35%
The presence of a child does not automatically confirm that a taxpayer can select one of these tables. The official qualifying conditions must be satisfied.
Parent Tax Rates
Standard parent rates are:
- €0–€13,000: 0%
- €13,001–€17,500: 15%
- €17,501–€60,000: 25%
- More than €60,000: 35%
Parent rates with one qualifying child use these thresholds:
- €0–€14,500: 0%
- €14,501–€21,000: 15%
- €21,001–€60,000: 25%
- More than €60,000: 35%
Parent rates with two or more qualifying children are:
- €0–€18,500: 0%
- €18,501–€25,500: 15%
- €25,501–€60,000: 25%
- More than €60,000: 35%
These expanded family tables are one of the important features of the 2026 system. Choosing the wrong status can produce a materially incorrect estimate.
How the “Subtract” Method Works
Malta’s official tables publish a rate and a subtraction amount for each income band. This provides a quick way to calculate tax after identifying the correct row.
The formula is:
Income tax = Chargeable income × Applicable rate − Subtraction amount
For a single person with €30,000 of annual chargeable income, the applicable rate is 25% and the subtraction amount is €3,400.
€30,000 × 25% = €7,500
€7,500 − €3,400 = €4,100 income tax
The calculation produces the same result as applying 0% to the first band, 15% to the next portion and 25% to the remaining portion.
The Malta Tax Brackets Calculator can display that band-by-band breakdown.
How Tax Status Changes the Result
Using €30,000 of chargeable income demonstrates why status matters.
Single Rates
€30,000 × 25% − €3,400 = €4,100
Standard Married Rates
€30,000 × 25% − €4,550 = €2,950
Married Rates With Two or More Qualifying Children
At €30,000, the relevant rate is 15% with a €3,375 subtraction:
€30,000 × 15% − €3,375 = €1,125
These examples calculate income tax only. They do not include employee Social Security Contributions or other payroll deductions.
Use the Malta Tax Calculator to test chargeable income and status. For a calculation that also includes employee SSC, use the Malta Salary Tax Calculator.
Marginal Rate Versus Effective Rate
The marginal tax rate is the rate associated with the highest band reached by the taxpayer. The effective rate shows income tax as a percentage of total chargeable income.
In the €30,000 single example:
Effective rate = €4,100 ÷ €30,000 × 100 = 13.67%
The marginal rate is 25%, but the effective rate is only 13.67%. Confusing these two figures can make the tax burden appear higher than it is.
The Malta Income Tax Calculator shows estimated tax alongside effective and marginal rates.
Chargeable Income Is Not Always Gross Salary
Tax bands apply to chargeable income. Gross employment earnings and final chargeable income may differ because particular exemptions, deductions, benefits or other income can affect the assessment.
An employee’s take-home pay also includes SSC and may include other payroll deductions. Therefore, income tax alone should not be subtracted from gross salary to claim a final net amount.
For context on current earnings, see Average Salary in Malta 2026. Additional calculation tools are available on Malta Calculators.
Confirm the Correct 2026 Table
Use the table matching your legally applicable circumstances. Do not select a married or child-related status merely because it gives a lower result.
The Malta Tax and Customs Administration publishes all seven individual computations, including their precise subtraction amounts. Review the current tables through the official MTCA page before filing or making an important financial decision.
Frequently Asked Questions
Q:1 What are Malta’s personal income tax rates in 2026?
A: The progressive rates are 0%, 15%, 25% and 35%, with thresholds depending on the applicable tax status.
Q:2 When does the 35% rate begin?
A: It applies to chargeable income above €60,000 under all seven individual tables.
Q:3 Does a 25% marginal rate mean all income is taxed at 25%?
A: No. Lower portions receive the treatment built into the preceding bands.
Q:4 What is the tax on €30,000 using single rates?
A: The calculated income tax is €4,100 before considering SSC or other deductions.
Q:5 Are Social Security Contributions included in these rates?
A: No. Employee SSC is separate from personal income tax.
Q:6 Can every taxpayer with children use a child-related table?
A: No. The relevant official eligibility conditions must be met.