Single
- €0 – €12,000
- 0%
- €12,001 – €16,000
- 15%
- €16,001 – €60,000
- 25%
- Over €60,000
- 35%
Updated for 2026 tax rates
Calculator Salary Malta
Calculate salary Malta in seconds. Instant Malta tax breakdown — calculate take-home pay, income tax (FSS), and NI Malta (SSC) with net monthly, weekly, and hourly figures.
Your take-home pay
€19,650.00/ year
Effective tax rate 21.4% · Marginal rate 25%
Net 78.6% Tax 11.4% SSC 10.0%
- Monthly
- €1,637.50
- Weekly
- €377.88
- Daily
- €75.58
- Hourly
- €9.45
Annual breakdown
- Gross salary
- €25,000.00
- Income tax
- − €2,850.00
- Social Security (SSC)
- − €2,500.00
- Total deductions
- − €5,350.00
- Net take-home
- €19,650.00
- Statutory bonus (on top)
- + €512.52
The 2026 statutory bonus and weekly allowance of €512.52/year is paid on top of basic salary in four tranches. Taxable at your marginal rate but exempt from SSC.
Malta income tax brackets 2026
Malta uses progressive tax rates that depend on your personal status. Budget 2026 introduced four new family tax tables for qualifying parents. The top 35% rate applies to all resident categories above €60,000.
Married (standard)
- €0 – €15,000
- 0%
- €15,001 – €23,000
- 15%
- €23,001 – €60,000
- 25%
- Over €60,000
- 35%
Parent (standard)
- €0 – €13,000
- 0%
- €13,001 – €17,500
- 15%
- €17,501 – €60,000
- 25%
- Over €60,000
- 35%
Married + 1 child (2026)
- €0 – €17,500
- 0%
- €17,501 – €26,500
- 15%
- €26,501 – €60,000
- 25%
- Over €60,000
- 35%
Married + 2+ children (2026)
- €0 – €22,500
- 0%
- €22,501 – €32,000
- 15%
- €32,001 – €60,000
- 25%
- Over €60,000
- 35%
Parent + 1 child (2026)
- €0 – €14,500
- 0%
- €14,501 – €21,000
- 15%
- €21,001 – €60,000
- 25%
- Over €60,000
- 35%
Parent + 2+ children (2026)
- €0 – €18,500
- 0%
- €18,501 – €25,500
- 15%
- €25,501 – €60,000
- 25%
- Over €60,000
- 35%
What changed for Malta payroll in 2026
Three big policy moves reshape net pay calculations this year:
New family tax tables
Budget 2026 introduced four new rate tables for qualifying parents — saving a married couple with two children roughly €3,175/year at €40,000 income compared with single rates.
Higher pension exemption
Legal Notice 53/2026 raised the tax-free pension income cap from €16,636 to €37,104, making Malta exceptionally attractive for retirees aged 61+.
Consolidated expat regime
Legal Notice 20/2026 merged five schemes into a single 15% Highly Skilled Individuals regime with a €65,000 minimum salary and coverage up to €7m.
How the Malta salary breakdown works
Your employer deducts two main items from your gross salary before paying you: income tax under the Final Settlement System (FSS) and a Social Security Contribution (SSC / bolla). The remainder is your net take-home pay.
- Tax is progressive with subtract-amounts — seven resident tables exist in 2026.
- SSC is 10% of basic wage, capped at €55.93/week (€2,908.36/year) for the post-1962 cohort.
- Statutory bonuses of €512.52/year are paid on top of basic salary in four tranches.
Quick formula
Net = Gross − (Gross × rate − subtract) − min(Gross × 10%, €2,908.36)
Example: a single employee on €30,000 pays roughly €4,100 income tax and €2,908 SSC, netting about €22,992. The statutory bonus of €512.52/year is paid on top.
Frequently asked questions
How is income tax calculated in Malta?
Malta applies progressive income tax brackets with a subtract amount. For 2026, the first €12,000 (single), €15,000 (married standard) or €13,000 (parent standard) is tax-free. Budget 2026 also introduced four new family tables where the tax-free band reaches €22,500 for a married couple with 2+ qualifying children. Income above is taxed at 15%, 25%, and 35% beyond €60,000.
What is the Social Security Contribution (SSC) rate in 2026?
Most employees pay 10% of basic weekly wage as Class 1 SSC. The 2026 ceiling is €559.30/week for workers born on or after 1 January 1962, producing a maximum of €55.93/week (€2,908.36/year) on each side. The pre-1962 cohort caps at €49.04/week. Employer pays an equivalent amount plus 0.3% Maternity Fund.
What is the minimum wage in Malta for 2026?
The 2026 national minimum wage for workers aged 18 and over is €229.44 per week — approximately €11,930.88 per year. 17-year-olds earn €222.66/week and under-17s €219.82/week.
Does this calculator include the statutory bonus and COLA?
The calculator estimates tax and SSC from your gross basic salary. Statutory bonuses total €512.52/year (paid in four tranches) and are taxable at your marginal rate but exempt from SSC. The 2026 cost-of-living adjustment (COLA) is €4.66/week. Both are paid on top of basic salary.
Who qualifies for the new 2026 family tax rates?
Budget 2026 family rates require at least one spouse/parent to be Maltese, EU, EEA (or long-term Malta resident with a Malta-born child), the child to be born and resident in Malta, and the child's own income below €3,400/year. Qualifying married couples must elect joint computation and submit a revised FS4 to their employer.
Full 2026 Malta payroll guides
Deeper reference material on how the numbers in this calculator are derived:
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