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Social security in Malta 2026
Maltese social security is cheap by European standards: employees pay 10% of the basic weekly wage, and the 2026 contribution is capped at EUR 55.93 a week for people born from 1962 — EUR 49.04 for those born earlier.
The self-occupied pay 15% of last year's net income instead, within a weekly band of EUR 36.18 to EUR 83.89.
At a glance
- top rate
- 10% of basic weekly wage, capped
- entry band
- 10% from the first euro of wages
- tax year basis
- Weekly rates, deducted monthly through payroll
- filing deadline
- Handled by the employer with monthly remittances
- residency basis
- Employment or self-occupation in Malta
- regime flag
- Contributions are not tax-deductible
Rates
Contributions (2026)
| Rate | Base | Applies to |
|---|---|---|
| 10% | Basic weekly wage — cap EUR 55.93/week (born 1962 or later) or EUR 49.04 (born up to 1961) | Employees (employer matches with another 10%) |
| 15% | Prior-year net income; EUR 36.18 – 83.89/week | Self-occupied persons earning over EUR 910 a year |
| 10% | Net income | Full-time farmers (reduced rate) |
| 15% | Annual net earnings; EUR 36.18 – 83.89/week | Self-employed residents under 65 who are neither employed nor self-occupied |
Thresholds & allowances
- Weekly contribution capEUR 55.93 / EUR 49.04 by birth cohort (2026)
Up from EUR 54.43 in 2025; applies to people born from 1962 onwards
- Self-occupation thresholdEUR 910 a year
Earnings below this stay outside the self-occupied contribution net
- DeductibilityNone
Unlike most of Europe, Maltese contributions cannot be deducted from taxable income
Residency
Residency trigger
Working for a Maltese employer puts you in the system automatically, with the employer deducting your 10% and matching it; the self-occupied pay their own 15% three times a year.
Non-resident treatment
Foreign employees working in Malta contribute like locals; European Union coordination rules and posting certificates can keep temporarily posted workers in their home scheme.
Notes
- The employer adds an equal 10% share and remits both monthly together with payroll tax.
- At the cap, an employee's full-year cost is about EUR 2,908 (52 weeks at EUR 55.93 for the post-1961 cohort) — modest next to continental systems that take 15–20% uncapped.
- Contributions buy pension, sickness and unemployment cover; the maximum rates apply to people born after 1961.
- Because contributions are not deductible, the effective cost is slightly higher than the headline 10% suggests.
FAQ
How much social security do employees pay in Malta?
10% of the basic weekly wage, capped at EUR 55.93 a week in 2026 (EUR 49.04 if born before 1962) — about EUR 2,908 a year at most, matched by the employer.
What do the self-employed pay?
15% of the previous year's net income, boxed between EUR 36.18 and EUR 83.89 a week; activity earning under EUR 910 a year is exempt.
Figures: tax year 2026, compiled from public sources. Not tax advice.