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Malta BudgetGuide

Proposed reform

Separate tax returns for married couples

A project starts to make individual tax returns the general rule for each spouse, with joint filing kept as an option.

Budget 2027Rules pending

Amount

Not specified

Previous

No direct comparator

Effective from

Awaiting guidance

What it means

Each spouse would generally file an individual income-tax return for their own income and tax affairs. A joint-return arrangement remains available by election where law permits. Speech describes a project, not an effective date or completed legal change.

Affects: Families & children, Employees.

Who qualifies and what is excluded

  • Joint filing only where permitted by law and selected.
  • Exception: Existing lawful joint-return option is retained.

Sources

  • Diskors tal-Budget 2027, Ministry for Finance (Malta), 2026-10-26. Printed p. 42 (PDF p. 46)

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