Malta Personal income tax brackets
Malta Personal income tax brackets run from 0% to 35% across 4 bands, cited to Malta Tax & Customs Administration, 'NEW TAX RATES, 2026, in force since 1 Jan 2026. Last checked against the official source on 8 Aug 2026.
Official source: Malta Tax & Customs Administration · Last checked 2026-08-08 · source fingerprint
Resident personal income tax under the Income Tax Act (Cap. 123). Malta runs SEVEN separate rate tables selected by the taxpayer's status: the headline value carries the single computation, and the married and parent computations - including the child sub-categories added from 2026 - are served as variants.
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# History: https://euroref.dev/v1/mt/income-tax/history?from=2020-01-01
# Provenance: https://euroref.dev/provenance/mt/income-tax| Current value | 0–35% across 4 bands |
|---|---|
| In force from | 2026-01-01 |
| Official source | Malta Tax & Customs Administration, 'NEW TAX RATES, 2026 - Budget Amendments' (amendment of 13-04-26, last update January 2026): the seven rate tables under Income Tax Act (Cap. 123) art. 56(1)(a) (married) and 56(1)(b) (single/parent), each stated as 'multiply the chargeable income by [rate] and then subtract from the result [deduction]'. Read visually from the official PDF: the server refuses automated fetch and the PDF carries no text layer. |
| Last verified | 2026-08-08 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
MALTA HAS NO SINGLE RATE SCHEDULE - SEVEN TABLES, STATUS-SELECTED. The headline value is the SINGLE computation only because an engine needs a default; a married or parent taxpayer on these bands is wrong from the first euro of the 15% band. Married couples are assessed separately by default and ELECT the joint computation where it is lower; the responsible spouse files. The new one-child and two-or-more-children tables took effect 1 January 2026 and carry nationality/residence conditions the standard tables do not - check applies_to before selecting. Under the 2.5 rule, an unmarried/widowed/divorced/separated individual with SOLE custody of a qualifying child (or an incapacitated child not earning over EUR 3,400) may apply the married rates if more beneficial. Each official table is expressed as 'multiply by rate, subtract the deduction'; the subtract figure is served on each band and reconciles exactly with marginal-band arithmetic, which was verified before serving. Non-resident rates are a different schedule and are NOT served here.
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Other Malta series: Policy interest rate · Value added tax (VAT) · VAT registration threshold · National minimum wage · Public holidays · Consumer price index (annual inflation, HICP) · Statutory social-insurance contributions · Corporate income tax · Withholding tax rates · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (Civil Code art. 1139)
The same figure elsewhere: Netherlands · Norway · Poland · Portugal · Romania · all 34