Enter a Maltese salary and this calculator applies the 2026 single income tax rates and the employee social security contribution. The bands were widened in the 2026 Budget, so older tables still circulating online, with a 0% band of €9,100, no longer apply.
Income tax and employee contributions, 2026 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
For a single taxpayer in 2026 the first €12,000 of income is taxed at 0%, the slice from €12,000 to €16,000 at 15%, income up to €60,000 at 25%, and everything above €60,000 at 35%. There is no general personal allowance on top of the 0% band. Married couples and parents use different tables with wider 0% bands, and those are not covered here. A new optional flat rate of 15% for certain senior and specialist roles also exists from 2026 and is left out.
The employee social security contribution is 10% of salary, but only up to a point. Once your salary passes €29,084 a year, the contribution becomes a fixed €55.93 a week (€2,908.36 a year) if you were born on or after 1 January 1962, and the calculator reproduces that fixed maximum. In law your income tax is charged on earnings after these contributions are deducted; the calculator works on the gross figure instead, so the income tax it shows runs slightly high.
| Taxable income band | Rate |
|---|---|
| Up to €12,000 | 0% |
| €12,000 – €16,000 | 15% |
| €16,000 – €60,000 | 25% |
| Above €60,000 | 35% |
Bands apply to taxable income — what is left after any allowance.
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| €22,500 | €2,225 | €2,250 | €18,025 | 19.9% |
| €45,000 | €7,850 | €2,908 | €34,242 | 23.9% |
| €90,000 | €22,100 | €2,908 | €64,992 | 27.8% |
| €179,500 | €53,425 | €2,908 | €123,167 | 31.4% |
On €45,000 a year, take-home pay in Malta is €34,242 — about €2,853 a month — after €7,850 in income tax and €2,908 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| Social security contribution (employee) | 10% | First €0 | €29,084 |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
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