Malta Income Tax Calculator 2026 — IIT
Calculate Income Tax (IIT) in Malta. Progressive rates 0%, 15%, 25%, 35%. Married couples can file jointly with double thresholds.
Malta Tax System
Personal Income Tax in Malta is progressive with a tax-free threshold of EUR 9,700 for single individuals. The top marginal rate of 35% applies above EUR 60,000. Married couples filing jointly benefit from double thresholds (EUR 19,400 tax-free, up to EUR 120,000 at 25%). Social Security contributions are separate at 10% EE / 10% ER.
2026 Rates: IIT 0–35% (4 brackets), Tax-free: EUR 9,700 single / EUR 19,400 married joint.
Malta Income Tax Calculator 2026 — IIT
Calculate IIT in Malta 2026. Progressive 0–35% with single/married joint filing.
Annual Income€40,000
IIT (0–35%)€7,04517.6% effective
Net Income After Tax€32,955