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Income tax in Malta 2026
Malta prices the scale by household: in 2026 a single person pays 0% on the first EUR 12,000, while a married parent of two or more children pays 0% on the first EUR 22,500.
Residents without a Maltese domicile are taxed on a remittance basis — foreign income is only taxed if brought into Malta, subject to a EUR 5,000 minimum for larger foreign incomes.
At a glance
- top rate
- 35% above EUR 60,000
- entry band
- 0% on the first EUR 12,000 (single); up to EUR 22,500 tax-free for married parents of 2+ children
- tax year basis
- Calendar year (basis year), assessed the following year
- filing deadline
- Balance due 30 June of the assessment year; provisional payments 30 April, 31 August, 21 December
- residency basis
- Worldwide for ordinarily resident and domiciled; remittance basis for resident non-doms
- regime flag
- Flat 15% regimes for highly qualified expats, residence-programme members and family-office staff
Rates
Single rates (2026 income)
| Taxable income (EUR) | Rate on this band | Note |
|---|---|---|
| 0 – 12,000 | 0% | |
| 12,001 – 16,000 | 15% | |
| 16,001 – 60,000 | 25% | |
| Over 60,000 | 35% |
Marginal rates apply within each band.
Where the 0% and 15% bands end, by household (2026 income)
| Household status | 0% up to (EUR) | 15% band ends at (EUR) |
|---|---|---|
| Single (or separate computation) | 12,000 | 16,000 |
| Parent — standard | 13,000 | 17,500 |
| Parent — one child (new 2026) | 14,500 | 21,000 |
| Parent — two or more children (new 2026) | 18,500 | 25,500 |
| Married — standard | 15,000 | 23,000 |
| Married — one child (new 2026) | 17,500 | 26,500 |
| Married — two or more children (new 2026) | 22,500 | 32,000 |
Optional flat rates on specific income (2026)
| Rate | Base | Applies to |
|---|---|---|
| 10% | Gross | Part-time earnings capped at EUR 10,000 a year (EUR 12,000 if the part-time activity is self-employment) — final |
| 15% | Gross | Qualifying overtime up to EUR 10,000 a year — final |
| 7.5% | Net income | Full-time or part-time sports and artistic activity |
| 7.5% | Gross | Royalties of authors on qualifying literary works |
| 15% | Gross rent | Optional final tax on residential and commercial rents |
Thresholds & allowances
- Low-income employee deductionEUR 12,000
For 2026 income, where employment is the sole income and does not exceed EUR 12,445
- Pension exemption100% up to EUR 16,636
Pension income earned from 2026; pensioners aged 61+ also get capped rebates of EUR 246 – 696
- Non-dom minimum taxEUR 5,000 a year
For resident non-doms whose foreign income is EUR 35,000+ and not fully brought into Malta
- School and care deductionsEUR 2,000 – 9,320
Per year: childcare EUR 2,000, kindergarten EUR 3,500, primary EUR 4,600, secondary EUR 6,500, special-needs facilitator EUR 9,320, elderly-home fees EUR 2,500
- Retirement scheme credit25% up to EUR 750
Annual tax credit on qualifying pension or long-term insurance contributions
Residency
Residency trigger
You are resident if you live in Malta apart from reasonable temporary absences — there is no fixed day-count in the law, though staying 6 months or more removes any claim to be a mere temporary resident. What you pay turns on domicile: Maltese-domiciled residents are taxed worldwide, while foreign-domiciled residents pay on Maltese income plus foreign income actually brought into Malta (foreign capital gains stay exempt).
Non-resident treatment
Non-residents pay Maltese tax only on Malta-source income, on a compressed scale of 20% / 30% / 35% with the top rate from just EUR 7,800; European Union and European Economic Area (EEA) nationals earning 90%+ of their income in Malta can use the resident scales instead.
Notes
- Married couples file through a responsible spouse but can opt for separate computation at single rates; fully separate returns are possible since the 2021 assessment year.
- The new 2026 family tables require the child to be under 18 (or under 23 in full-time education) and at least one spouse to be a Maltese, European Union or European Economic Area (EEA) national or a long-term resident.
- Employees working mainly outside Malta on a 12-month-plus contract, and present under 30 days a year, can opt for a flat 15% on that salary.
- People moving their residence or domicile to Malta can step up the tax basis of foreign assets acquired beforehand — locking in pre-arrival gains tax-free.
- There are no local income taxes and no personal allowances as such; relief is built into the band structure.
- New residents under the Residence Programme, Global Residence Programme or Retirement Programme pay a flat 15% on foreign income they bring in.
FAQ
What is the top income tax rate in Malta?
35%, from EUR 60,000 of taxable income — with no social surcharges stacked on top.
How does the remittance basis work?
Residents without Maltese domicile pay tax on Maltese income and only the foreign income they bring into Malta; foreign capital gains are 0% even if remitted. A EUR 5,000 minimum tax applies once unremitted foreign income reaches EUR 35,000.
How much can a family earn tax-free?
For 2026, a married couple with two or more children pays 0% on the first EUR 22,500 and only 15% up to EUR 32,000; a single person's 0% band is EUR 12,000.
When is Maltese tax due?
Three provisional payments fall on 30 April, 31 August and 21 December of the income year, with the balance due by 30 June of the following (assessment) year.
Figures: tax year 2026, compiled from public sources. Not tax advice.