Malta public holidays 2026, VAT rate and tax data
Malta: VAT rate 18% since 1 Jan 2004; 14 public holidays in 2026 (next: Il-Kunċizzjoni (Immaculate Conception), 8 Dec 2026); corporate tax rate 35%; minimum wage 229.44 EUR/week; policy interest rate 2.5%; inflation rate (CPI) 1.9%.
13 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026; 1 past its update cycle. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
Get a free API key
Get Malta's official figures as JSON in your own code, from the same data as this page. Each value is cited to its source.
- 50 calls a day on the computed answers: VAT breakdowns, income tax, payroll, working days and more
- Public holidays for every country, unlimited
- Commercial use allowed
- Email only, no card. One key works on all seven brands
Takes a minute: confirm your email and the key is shown once.
{ "country": "MT", "series": "vat", "value": 18, "unit": "percent", "effective_from": "2004-01-01", "last_confirmed": "2026-10-28", "source": { "name": "Value Added Tax Act, Cap. 406, article 19(1), consolidated text on le…", "url": "https://legislation.mt/eli/cap/406/eng" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"mt","amount":1000}.
Malta public holidays 2026
14 days in 2026; next: Il-Kunċizzjoni (Immaculate Conception) on 8 Dec 2026. Official source: National Holidays and Other Public Holidays Act, Cap. 252 (five National Holidays and… · last verified 30 Jul 2026 secondary
Fixed by law 14
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | L-Ewwel tas-Sena (New Year's Day) | Fixed by law | National Holidays and Other Public… |
| 10 Feb 2026 Tue | Il-Festa tan-Nawfraġju ta' San Pawl (Feast of St Paul's Shipwreck) | Fixed by law | National Holidays and Other Public… |
| 19 Mar 2026 Thu | Il-Festa ta' San Ġużepp (Feast of St Joseph) | Fixed by law | National Holidays and Other Public… |
| 31 Mar 2026 Tue | Jum il-Ħelsien (Freedom Day — national holiday) | Fixed by law | National Holidays and Other Public… |
| 3 Apr 2026 Fri | Il-Ġimgħa l-Kbira (Good Friday) | Fixed by law | National Holidays and Other Public… |
| 1 May 2026 Fri | Jum il-Ħaddiem (Worker's Day) | Fixed by law | National Holidays and Other Public… |
| 7 Jun 2026 Sun | Sette Giugno (national holiday) | Fixed by law | National Holidays and Other Public… |
| 29 Jun 2026 Mon | L-Imnarja (Feast of St Peter and St Paul) | Fixed by law | National Holidays and Other Public… |
| 15 Aug 2026 Sat | Santa Marija (Assumption) | Fixed by law | National Holidays and Other Public… |
| 8 Sep 2026 Tue | Jum il-Vitorja (Victory Day — national holiday) | Fixed by law | National Holidays and Other Public… |
| 21 Sep 2026 Mon | Jum l-Indipendenza (Independence Day — national holiday) | Fixed by law | National Holidays and Other Public… |
| 8 Dec 2026 Tue | Il-Kunċizzjoni (Immaculate Conception) | Fixed by law | National Holidays and Other Public… |
| 13 Dec 2026 Sun | Jum ir-Repubblika (Republic Day — national holiday) | Fixed by law | National Holidays and Other Public… |
| 25 Dec 2026 Fri | Il-Milied (Christmas Day) | Fixed by law | National Holidays and Other Public… |
2027 dates already held (14)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | L-Ewwel tas-Sena (New Year's Day) | Fixed by law | National Holidays and Other Public… |
| 10 Feb 2027 Wed | Il-Festa tan-Nawfraġju ta' San Pawl (Feast of St Paul's Shipwreck) | Fixed by law | National Holidays and Other Public… |
| 19 Mar 2027 Fri | Il-Festa ta' San Ġużepp (Feast of St Joseph) | Fixed by law | National Holidays and Other Public… |
| 26 Mar 2027 Fri | Il-Ġimgħa l-Kbira (Good Friday) | Fixed by law | National Holidays and Other Public… |
| 31 Mar 2027 Wed | Jum il-Ħelsien (Freedom Day — national holiday) | Fixed by law | National Holidays and Other Public… |
| 1 May 2027 Sat | Jum il-Ħaddiem (Worker's Day) | Fixed by law | National Holidays and Other Public… |
| 7 Jun 2027 Mon | Sette Giugno (national holiday) | Fixed by law | National Holidays and Other Public… |
| 29 Jun 2027 Tue | L-Imnarja (Feast of St Peter and St Paul) | Fixed by law | National Holidays and Other Public… |
| 15 Aug 2027 Sun | Santa Marija (Assumption) | Fixed by law | National Holidays and Other Public… |
| 8 Sep 2027 Wed | Jum il-Vitorja (Victory Day — national holiday) | Fixed by law | National Holidays and Other Public… |
| 21 Sep 2027 Tue | Jum l-Indipendenza (Independence Day — national holiday) | Fixed by law | National Holidays and Other Public… |
| 8 Dec 2027 Wed | Il-Kunċizzjoni (Immaculate Conception) | Fixed by law | National Holidays and Other Public… |
| 13 Dec 2027 Mon | Jum ir-Repubblika (Republic Day — national holiday) | Fixed by law | National Holidays and Other Public… |
| 25 Dec 2027 Sat | Il-Milied (Christmas Day) | Fixed by law | National Holidays and Other Public… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Malta value
Rate schedules and breakdowns
Personal income tax brackets
0–35% across 4 bands · in force from 2026-01-01 · Official source: Malta Tax & Customs Administration, 'NEW TAX RATES, 2026 - Budget Amendments'… · last verified 8 Aug 2026
| min | max | rate | subtract |
|---|---|---|---|
| 0 | 12000 | 0 | 0 |
| 12000 | 16000 | 15 | 1800 |
| 16000 | 60000 | 25 | 3400 |
| 60000 | — | 35 | 9400 |
Variants
| Variant | Value | Applies to | Source |
|---|---|---|---|
| Married rates (standard) | 4 entries | Resident married couples electing the joint computation who do not qualify for the child rates (Income Tax Act art. 56(1)(a)). | — |
| Married rates, one child (new 2026) | 4 entries | Resident married couples maintaining under their custody one child who is not over 18 years of age (or not over 23 if in full-time education). Further… | — |
| Married rates, two or more children (new 2026) | 4 entries | Resident married couples maintaining two or more children who is not over 18 years of age (or not over 23 if in full-time education), same… | — |
| Parent rates (standard) | 4 entries | Resident individuals maintaining under their custody (or paying maintenance for) children who is not over 18 years of age (or not over 23 if in full-time… | — |
| Parent rates, one child (new 2026) | 4 entries | A parent maintaining (or paying maintenance for) one child who is not over 18 years of age (or not over 23 if in full-time education). Where the claimant is… | — |
| Parent rates, two or more children (new 2026) | 4 entries | A parent maintaining two or more children who is not over 18 years of age (or not over 23 if in full-time education), same conditions as the one-child table. | — |
Statutory social-insurance contributions
0.3–20% across 9 contribution branches · in force from 2026-01-01 · Official source: Department of Social Security (Ministry for Social Policy), Government of Malta · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | ceiling weekly |
|---|---|---|---|---|---|---|---|
| class1_category_a | Class 1 Social Security Contribution — Category A (persons under 18 years of age) | — | — | — | currency per week | FLAT CASH AMOUNT, not a percentage: €6.62 per week from the employee and €6.62 per week from the employer, for any employee under 18 whose basic weekly wage is from €0.10 up to and including €229.44. The amount does not vary with the wage inside that band. | 229.44 |
| Weekly total €13.24 across both sides. rate_total, rate_employee and rate_employer are null because the scheme sets a flat weekly sum, not a percentage — and unlike Categories B and D the €6.62 is NOT 10 % of the top of its band (10 % of €229.44 would be €22.94), so it cannot be… | |||||||
| class1_category_b | Class 1 Social Security Contribution — Category B (aged 18 and over, at or below the national minimum wage) | — | — | — | currency per week | FLAT CASH AMOUNT: €22.94 per week from the employee and €22.94 per week from the employer, for an employee aged 18 or over whose basic weekly wage is from €0.10 up to and including €229.44 (the 2026 national minimum weekly wage). €22.94 is 10 % of €229.44, i.e. the contribution is levied on the minimum wage regardless of what the employee actually earns below it. A part-time employee earning below €229.44 may instead elect the pro-rata rate of 10 % of the ACTUAL basic weekly wage — but only for the employee's own share. | 229.44 |
| THE PRO-RATA ELECTION IS ASYMMETRIC AND ENGINES GET IT BACKWARDS. Where a part-time employee earning under the minimum wage elects the 10 % pro-rata rate, only the EMPLOYEE's share drops to 10 % of actual basic weekly wage; the Department states in terms that "The Pro Rata… | |||||||
| class1_category_c_born_pre_1962 | Class 1 Social Security Contribution — Category C, persons born up to 31 December 1961 | 20 | 10 | 10 | percent | Basic weekly wage between €229.45 and €490.38 inclusive. "Basic weekly wage" EXCLUDES allowances, bonuses and overtime earned in the week — it is not gross pay. | 490.38 |
| The pre-1962 cohort caps out €68.92 a week of basic wage earlier than the post-1962 cohort. Date of birth, not age, selects the table: an employee born on 31 December 1961 and one born on 1 January 1962 are on different ceilings for life. This is a permanent cohort split created… | |||||||
| class1_category_d_born_pre_1962 | Class 1 Social Security Contribution — Category D, persons born up to 31 December 1961 | 20 | 10 | 10 | percent | Basic weekly wage of €490.39 or more. The contribution is capped: the published table states it as a flat €49.04 per week from each side, which is exactly 10 % of the €490.38 ceiling. | 490.38 |
| Maximum €49.04 per week each side; €2 550.08 per side over a 52-week year. The official table prints a cash amount rather than a percentage, but it is arithmetically the capped 10 % (10 % × €490.38 = €49.038, rounded to €49.04), which is why the rate fields are populated rather… | |||||||
| class1_category_c_born_1962_onwards | Class 1 Social Security Contribution — Category C, persons born from 1 January 1962 onwards | 20 | 10 | 10 | percent | Basic weekly wage between €229.45 and €559.30 inclusive. "Basic weekly wage" excludes allowances, bonuses and overtime earned in the week. | 559.3 |
| This is the band that covers the great majority of the 2026 workforce. Both sides pay a true 10 % of basic weekly wage inside it, so the combined payroll charge is 20 % of basic wage — plus 0,3 % Maternity Leave Fund on the employer. | |||||||
| class1_category_d_born_1962_onwards | Class 1 Social Security Contribution — Category D, persons born from 1 January 1962 onwards | 20 | 10 | 10 | percent | Basic weekly wage of €559.31 or more. The contribution is capped: the published table states it as a flat €55.93 per week from each side, which is exactly 10 % of the €559.30 ceiling. | 559.3 |
| Maximum €55.93 per week each side; €2 908.36 per side over a 52-week year. This is the effective ceiling on Maltese social security for anyone in the working-age population today: an employee on €50 000 and an employee on €500 000 pay exactly the same €2 908.36. The ceiling is… | |||||||
| class1_category_e | Class 1 Social Security Contribution — Category E (apprenticeship students under 18 years of age) | 20 | 10 | 10 | percent | Basic weekly wage, with each side's contribution capped at €4.38 per week. No lower band limit. | 43.8 |
| Applies only to students following a full-time course of studies or instruction under the Student-Worker Scheme or a similar scheme (including Extended Skills Training Schemes but EXCLUDING Worker-Student Schemes) involving distinct work and study periods for which they are… | |||||||
| class1_category_f | Class 1 Social Security Contribution — Category F (apprenticeship students 18 years old and over) | 20 | 10 | 10 | percent | Basic weekly wage, with each side's contribution capped at €7.94 per week. No lower band limit. | 79.4 |
| Same scheme test as Category E. The €7.94 cap corresponds to a basic weekly wage of €79.40. An apprenticeship student aged 18+ is NOT put into Category B and therefore is not held to the minimum-wage floor of €22.94 — this is the one route by which an over-18 employee… | |||||||
| maternity_leave_fund | Maternity Leave Fund (MLF) contribution — Maternity Leave Trust | 0.3 | 0 | 0.3 | percent | The same basic weekly wage as the Class 1 contribution, with the same category structure and the same caps. By category for 2026: Category A €0.20 per week; Category B €0.69 per week; Category C 0.30 %; Category D €1.47 per week (born up to 31.12.1961) or €1.68 per week (born from 1.1.1962); Categories E and F 0.3 % capped at €0.13 and €0.24 per week respectively. | 559.3 |
| EMPLOYER-ONLY AND OFTEN OMITTED ENTIRELY. 0,3 % of basic weekly wage, on top of the employer's 10 %, and it must not be deducted from the employee. It is levied on EVERY employee — male and female, of any age — not only on women, because it is a pooled fund. Mechanism: the… | |||||||
Withholding tax rates
0% across 3 withholding taxes — no single rate · in force from — · Official source: Income Tax Act, Cap. 123 of the Laws of Malta: art. 12(1)(c)(i) - 'There shall… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Dividends - no withholding (full imputation) | 0 | dividends paid by companies registered in Malta to non-resident shareholders | Income Tax Act, Cap. 123, art… |
| Malta operates a FULL IMPUTATION system: the only 'deduction' from a dividend is the company tax already paid on the underlying profits, which is imputed to the shareholder as a credit (art. 60) - no additional tax is withheld on distribution, so the outbound withholding burden… | ||||
| interest | Interest, discount and premium - exempt for non-residents | 0 | any interest, discount or premium accruing to or derived by any person not resident in Malta | Income Tax Act, Cap. 123, art… |
| An EXEMPTION, so no withholding arises at all - the payer deducts nothing. If either condition fails (Malta PE with effectively connected debt claim, or Maltese-resident-and-domiciled ownership/control of the beneficial owner), the interest is not subject to a flat withholding… | ||||
| royalties | Royalties - exempt for non-residents | 0 | royalties accruing to or derived by any person not resident in Malta | Income Tax Act, Cap. 123, art… |
| Same exemption and same two conditions as interest (art. 12(1)(c)(i) covers both). Where the conditions fail, the royalties are taxed as chargeable income by assessment - Malta has no fallback flat royalty withholding rate. The EU Interest & Royalties Directive applies but is… | ||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 27 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
Email me when a Malta value changes
Free. One email when an official figure we track changes — not when we re-check it. You confirm by email first, and every alert has a one-click unsubscribe.
Compare each figure with the other European countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Income tax rates · Social contributions · Corporate tax rate · Withholding tax rates · ECB main refinancing rate · Late-payment interest rate · Statutory interest rate
Use it from code
# Free — the full catalogue of what we hold
curl https://euroref.dev/catalog
# Any series ($0.003 per call, x402 on Base — no key, no signup)
curl https://euroref.dev/v1/mt/vat
# Change feed (free) — what moved, and when we last checked
curl https://euroref.dev/v1/changesWhat makes this different
Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.