Malta's seven tax computations for 2026
Malta does not have one income tax table, it has seven. Which one applies to you depends on whether you are single, married or a parent, and from 2026 also on how many children you maintain. The difference between the best and worst case is worth thousands of euro a year.
What changed for 2026
Until 2026 there were three computations: single, married and parent. The 2026 budget added four more, giving married and parent filers separate tables for one child and for two or more children. The new tables lift the tax free threshold substantially rather than changing the rates, which stay at 0%, 15%, 25% and 35% throughout.
Tax free thresholds, and what each is worth
| Computation | Tax free up to | Tax at EUR 30,000 |
|---|---|---|
| Single | EUR 12,000 | EUR 4,100 |
| Married | EUR 15,000 | EUR 2,950 |
| Married, one child | EUR 17,500 | EUR 2,225 |
| Married, two or more children | EUR 22,500 | EUR 1,125 |
| Parent | EUR 13,000 | EUR 3,800 |
| Parent, one child | EUR 14,500 | EUR 3,225 |
| Parent, two or more children | EUR 18,500 | EUR 2,175 |
At a salary of EUR 30,000, moving from the standard married table to the married table for two or more children is worth EUR 1,825 a year in tax alone.
How the tables are actually written
Malta publishes each computation as a rate and subtraction schedule rather than as simple bands. You multiply your chargeable income by the rate for your band, then subtract a published amount. The subtraction is what makes the bands join up smoothly: at every boundary the two formulas give the same answer, so there is no jump in tax from earning one euro more.
Conditions apply
These are not free choices. The child related tables require the children to be under 18, or under 23 if in full time education, and carry residence conditions: broadly, the individual or their spouse must be a national of Malta or another EU or EEA state, or a long term resident with the child born and resident in Malta. Unmarried, widowed or separated individuals maintaining a child in their sole custody may be able to apply the married rates where that is more beneficial.
One thing that does not change
Whichever computation applies, Maltese income tax is charged on gross emoluments. Social security contributions are not deductible, unlike in most of Europe. See the National Insurance guide for how those work.
The Malta salary calculator lets you switch between all seven computations to compare them directly.