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Malta BudgetGuide

Budget measure

Family tax computations 2027

Zero-tax bands for married and parent computations with children widen in 2027, as scheduled in the 2026 Budget.

Budget 2027Announced

Amount

Married, 1 child: zero tax to €20,000. Married, 2+ children: €30,000. Parent, 1 child: €16,000. Parent, 2+ children: €24,000.

Previous

2026: married 1 child €17,500; married 2+ €22,500; parent 1 child €14,500; parent 2+ €18,500.

Effective from

2027-01-01

What it means

The 2026 Budget published full tables for 2026, 2027 and 2028, and the 2027 speech repeats the 2027 and 2028 tables unchanged. Maximum yearly saving in 2027 compared with the rates before the 2026 reform: €1,450 (married, one child), €1,150 per parent (parent, one child), €4,050 (married, two or more), €3,250 per parent (parent, two or more).

Affects: Families & children, Employees.

Who qualifies and what is excluded

  • Applies to the relevant tax computation and number of qualifying children.

Still to be confirmed

  • The 2026 printed subtraction for parent with one child above €60,000 (€10,270) looks inconsistent with the band below (€10,275 gives continuity).

Estimate it

Open the calculator

Sources

  • Diskors tal-Budget 2027, Ministry for Finance (Malta), 2026-10-26. Printed p. 36 (PDF p. 40)
  • Diskors tal-Budget 2027, Ministry for Finance (Malta), 2026-10-26. Printed p. 37 (PDF p. 41)
  • Diskors tal-Budget 2027, Ministry for Finance (Malta), 2026-10-26. Printed p. 38 (PDF p. 42)
  • Diskors tal-Budget 2027, Ministry for Finance (Malta), 2026-10-26. Printed p. 39 (PDF p. 43)
  • Diskors tal-Budget 2027, Ministry for Finance (Malta), 2026-10-26. Printed p. 40 (PDF p. 44)
  • Budget Speech 2026, Ministry for Finance (Malta), 2025-10-27. Printed p. 16 (PDF p. 20)
  • Budget Speech 2026, Ministry for Finance (Malta), 2025-10-27. Printed p. 18 (PDF p. 22)
  • Budget Speech 2026, Ministry for Finance (Malta), 2025-10-27. Printed p. 20 (PDF p. 24)
  • Budget Speech 2026, Ministry for Finance (Malta), 2025-10-27. Printed p. 22 (PDF p. 26)

Related measures

Budget 2027AnnouncedBudget measure

Cost of living adjustment (COLA) 2027

The 2027 cost of living adjustment is announced at €6.41 per week, up from €4.66 per week in 2026.

€6.41 per week

Speech printed p. 16 · PDF p. 20

Budget 2027AnnouncedBudget measure

Minimum wage increase 2027

The national minimum wage rises by €10.41 per week in 2027. This figure already includes the €6.41 COLA.

€10.41 per week (including COLA)

Speech printed p. 18 · PDF p. 22

Budget 2027Rules pendingBudget measure

Additional COLA support payments 2027

The additional COLA mechanism runs again, paying €200 to €1,500 a year depending on disposable income and household size. Over 100,000 households are expected to benefit.

€200 to €1,500 per year

Speech printed p. 22 · PDF p. 26