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MT · statutory brackets · #12 of 44

Malta

Residence follows national law. Open the official administration for the legal test.

Source: Commissioner for Revenue

Take home

€65,400

Effective tax rate

27.3%

€24,600 tax and employee social contributions

Most of the bill is income tax and social contributions.

Detailed calculation

Arithmetic in EUR, so you can check it against a payslip or a local calculator. Amounts entered in euros are converted at the TaxOptimus working rate. Employer social contributions are shown after take home — they are mandatory, but they are not withheld from the worker.

Employment / self-employment€90,000
− Personal income tax€22,100
0–12,000 EUR at 0.0%€0
12,000–16,000 EUR at 15.0%€600
16,000–60,000 EUR at 25.0%€11,000
60,000+ EUR at 35.0%€10,500
MTCA 2026 single computation (0 / 15 / 25 / 35). Married and parent tables introduced in Budget 2026 are separate and omitted.
Commissioner for Revenue: CFR — tax rates for individuals
− Employee social contributions€2,500
0–25,000 EUR at 10.0%€2,500
25,000+ EUR at 0.0%€0
Commissioner for Revenue: CFR — tax rates for individuals
Take home€65,400
Effective tax rate27.3%
Tax and employee charges€24,600
− Employer social contributions€2,500
Mandatory payroll charge on the employer. Not withheld from the wage, but it is a statutory labour cost.
Commissioner for Revenue: CFR — tax rates for individuals
Labour cost including employer social€92,500

Layers of tax and mandatory charges

Employee-facing layers first — these come out of the stated income. Employer social contributions sit beside the stack: they are mandatory, but they are not withheld from the worker.

Personal income tax

MTCA 2026 single computation (0 / 15 / 25 / 35). Married and parent tables introduced in Budget 2026 are separate and omitted.

Commissioner for Revenue: CFR — tax rates for individuals

€22,100

0–12,000 EUR0.0%€12,000€0
12,000–16,000 EUR15.0%€4,000€600
16,000–60,000 EUR25.0%€44,000€11,000
60,000+ EUR35.0%€30,000€10,500

€2,500

0–25,000 EUR10.0%€25,000€2,500
25,000+ EUR0.0%€65,000€0

Withheld and charged to the individual€24,600

Employer social contributions

Mandatory payroll charge on the employer. Not withheld from the wage, but it is a statutory labour cost.

Commissioner for Revenue: CFR — tax rates for individuals

€2,500

Your charges plus the employer’s social contributions€27,100

Marginal calculation

The next EUR of ordinary income. The rate from your pay is personal income tax plus employee social contributions. The last figure also adds what the employer pays on that euro — it is not deducted from the wage.

Ordinary income
€90,000
From your pay (income tax + employee social)
35.0%
of which income tax
35.0%
of which employee social
0.0%
Employer social on the next euro
0.0%
Including what the employer pays on top
35.0%
  • Personal income tax35.0%
  • Employee social contributions0.0%
  • Employer social contributions0.0%

How ordinary income sits in the published brackets

BandRateTaxable in bandTax in band
0–12,000 EUR0.0%€12,000€0
12,000–16,000 EUR15.0%€4,000€600
16,000–60,000 EUR25.0%€44,000€11,000
60,000+ EUR35.0%€30,000€10,500

Credit ratings and the risk-free rate

S&P

A+

Moody's

A2

Fitch

A+

10-year government bond

3.1%

Sensitivity, −25% to +25%

Same profile, ordinary income scaled from −25% to +25% in five-point steps. Wealth stock is held constant. Colour runs from paper to copper as the effective rate rises.

Income−25%−20%−15%−10%−5%Base+5%+10%+15%+20%+25%
Amount€67,500€72,000€76,500€81,000€85,500€90,000€94,500€99,000€103,500€108,000€112,500
Effective24.8%25.4%26.0%26.5%26.9%27.3%27.7%28.0%28.3%28.6%28.9%
Liability€16,725€18,300€19,875€21,450€23,025€24,600€26,175€27,750€29,325€30,900€32,475
Take-home€50,775€53,700€56,625€59,550€62,475€65,400€68,325€71,250€74,175€77,100€80,025

Published income-tax steps

MTCA 2026 single computation (0 / 15 / 25 / 35). Married and parent tables introduced in Budget 2026 are separate and omitted.

Commissioner for Revenue: CFR — tax rates for individuals

  1. 0–12,000 EUR0.0%
  2. 12,000–16,000 EUR15.0%
  3. 16,000–60,000 EUR25.0%
  4. 60,000+ EUR35.0%

Rule-change risk

low

Gov. effectiveness

76

WGI percentile

CPI

46

Transparency International

Bureaucracy read

mixed

Slow / bureaucratic / unreliable / opaque are mapped from WGI and CPI — we do not invent a house score. Rule-change risk stays low unless a reform is sourced.

Commissioner for Revenue

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Every published field, its official URL, and the status-quo forecast.

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