Malta Income Tax Rates 2026 — All Seven Resident Tables
Malta operates seven resident income-tax tables in 2026 plus one non-resident table. All use the progressive method: tax = chargeable income × rate − subtract amount. The 35% band kicks in above €60,000 for every resident category.
Standard resident tables (2026)
These three tables were widened under Budget 2024 and carry forward unchanged in 2026. They apply to residents who do not qualify for the new 2026 family tables.
Single rates
Chargeable income
Rate
Subtract
€0 – €12,000
0%
€0
€12,001 – €16,000
15%
€1,800
€16,001 – €60,000
25%
€3,400
Over €60,000
35%
€9,400
Married rates (joint)
Chargeable income
Rate
Subtract
€0 – €15,000
0%
€0
€15,001 – €23,000
15%
€2,250
€23,001 – €60,000
25%
€4,550
Over €60,000
35%
€10,550
Parent rates
Chargeable income
Rate
Subtract
€0 – €13,000
0%
€0
€13,001 – €17,500
15%
€1,950
€17,501 – €60,000
25%
€3,700
Over €60,000
35%
€9,700
Parent rates apply to residents maintaining a child under 18 (or 18–23 in full-time education). Single parents and widows/widowers may elect standard married rates if more beneficial.
New 2026 family tables (Budget 2026)
Four new tables were introduced to benefit qualifying parents. To use them, at least one spouse/parent must be Maltese, EU or EEA (or a long-term Malta resident with a Malta-born child), the child must be born and resident in Malta, and the child's own income must be below €3,400/year. Couples must elect joint computation and submit a revised FS4 to their employer.
Married + 1 child (2026)
Chargeable income
Rate
Subtract
€0 – €17,500
0%
€0
€17,501 – €26,500
15%
€2,625
€26,501 – €60,000
25%
€5,275
Over €60,000
35%
€11,275
Married + 2+ children (2026)
Chargeable income
Rate
Subtract
€0 – €22,500
0%
€0
€22,501 – €32,000
15%
€3,375
€32,001 – €60,000
25%
€6,575
Over €60,000
35%
€12,575
Parent + 1 child (2026)
Chargeable income
Rate
Subtract
€0 – €14,500
0%
€0
€14,501 – €21,000
15%
€2,175
€21,001 – €60,000
25%
€4,275
Over €60,000
35%
€10,275
Parent + 2+ children (2026)
Chargeable income
Rate
Subtract
€0 – €18,500
0%
€0
€18,501 – €25,500
15%
€2,775
€25,501 – €60,000
25%
€5,325
Over €60,000
35%
€11,325
Non-resident rates
Non-residents are taxed only on Malta-source income and cannot elect married or parent rates.
Chargeable income
Rate
Subtract
€0 – €700
0%
€0
€701 – €3,100
20%
€140
€3,101 – €7,800
30%
€450
Over €7,800
35%
€840
Worked example: single on €40,000
€40,000 falls in the 25% band for single rates:
tax = 40,000 × 25% − 3,400 = €6,600
Verified band-by-band: €0 on the first €12,000, plus 15% × €4,000 (€600), plus 25% × €24,000 (€6,000) = €6,600.
Tax comparison at €40,000
Category
Income tax
Single
€6,600
Married (standard)
€6,095
Parent (standard)
€6,950
Married + 1 child (2026)
€4,725
Married + 2+ children (2026)
€3,425
Parent + 1 child (2026)
€5,725
Parent + 2+ children (2026)
€4,675
Non-resident
€13,160
Figures show income tax before SSC and credits. A married-with-2 couple on €40,000 saves roughly €3,175/year versus single rates.