Malta Salary Calculator 2026
Gross to net for 2026, the year Malta went from three tax computations to seven. Pick your situation to see how much the new child related tables are worth, with National Insurance modelled at its real floor and ceiling rather than a flat 10%.
| Item | Annual | Monthly |
|---|---|---|
| Gross pay | €25,752 | €2,146 |
| Income tax | €3,038 | €253 |
| National Insurance (Class 1) | €2,575 | €215 |
| Total deductions | €5,613 | €468 |
| Take-home pay | €20,139 | €1,678 |
- Basis year 2026, Class 1 employee, single computation.
- Social security contributions are not deductible in Malta, so income tax is charged on gross pay.
- Excludes the statutory bonuses, which are taxable but exempt from contributions, and the employer-only Maternity Leave Fund levy.
Seven computations, not three
Malta has always taxed single, married and parent filers on different tables. For 2026 the married and parent tables each gained two more versions, for one child and for two or more children. The tax free threshold is where the difference shows up most clearly.
| Computation | Tax free up to |
|---|---|
| Single | EUR 12,000 |
| Married | EUR 15,000 |
| Married, one child | EUR 17,500 |
| Married, two or more children | EUR 22,500 |
| Parent | EUR 13,000 |
| Parent, one child | EUR 14,500 |
| Parent, two or more children | EUR 18,500 |
National Insurance has a floor and a ceiling
Describing Maltese contributions as 10% of pay is wrong at both ends. Below a basic weekly wage of 229.44, which is exactly the national minimum wage, a flat 22.94 a week is due. Above 559.30 a week the charge stops rising and sits at 55.93. The 10% band in between is barely 330 a week wide. Because the annual ceiling of EUR 2,908 arrives at about EUR 29,084 of salary, most full time employees are at the cap.
Take-home at a glance (2026, single computation)
| Gross / year | Net / year | Net / month | Effective rate |
|---|---|---|---|
| EUR 15,000 | EUR 13,050 | EUR 1,088 | 13.0% |
| EUR 20,000 | EUR 16,400 | EUR 1,367 | 18.0% |
| EUR 25,752 | EUR 20,139 | EUR 1,678 | 21.8% |
| EUR 35,000 | EUR 26,742 | EUR 2,228 | 23.6% |
| EUR 50,000 | EUR 37,992 | EUR 3,166 | 24.0% |
Compare with other countries
Malta vs Ireland take-home · compare 14 countries side by side
Popular salaries
Malta guides
All guides: Malta Tax and Pay Guides 2026
More European calculators
- Italy salary calculator: IRPEF and the 2026 bracket cut.
- Spain salary calculator: IRPF by autonomous community.
- Ireland salary calculator: PAYE, USC and PRSI.
Frequently asked questions
What changed in Maltese tax for 2026?
Malta went from three tax computations to seven. The married and parent tables each gained a version for one child and for two or more children, and these lift the tax free threshold substantially. A married couple with two or more children pay nothing on the first 22,500 against 15,000 on the standard married table.
Is National Insurance really a flat 10%?
No, and this is the most common error in descriptions of Maltese pay. The contribution is 10% only between a basic weekly wage of 229.45 and 559.30. At or below 229.44 a week a flat 22.94 is due instead, and above 559.30 it is capped at 55.93 a week. The annual ceiling of EUR 2,908 is reached at about EUR 29,084 of salary, barely above average earnings, so the cap binds for most full time workers.
Are social security contributions deductible from Maltese income tax?
No. Unlike most European systems, Maltese income tax is charged on gross emoluments with no deduction for the contributions you pay. That is why the tax figure here looks higher relative to gross than in neighbouring countries.
What about the statutory bonuses?
Employees in Malta receive statutory bonuses paid across four instalments in the year. They are taxable at your marginal rate but exempt from social security contributions. They are additional to the salary you enter here and are not included in this result.
Sources: the Malta Tax and Customs Administration's published 2026 tax rates and the Department of Social Security's Class 1 contribution table for 2026. See the Malta methodology for every assumption and limit.