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Malta BudgetGuide

People · Families & children

Budget 2027 for families and children

What changes for parents in 2027: wider zero-tax bands for family computations, a new payment for post-secondary students and income-linked support.

Key points

  • Zero-tax bands for parents widen again in 2027, following the three-year schedule announced in the 2026 Budget.
  • A €500 payment per eligible child in post-secondary education is announced.
  • COLA support of €200 to €1,500 a year depends on household income and size.
  • Married and parent computations are different tax regimes. Pick the one that applies to your household before comparing figures.

Measures that affect you

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

Budget 2027AnnouncedBudget measure

Post-secondary child payment 2027

About 14,000 families receive €500 per child in post-secondary education in the first half of 2027.

€500 per eligible child

Speech printed p. 22 · PDF p. 26

Budget 2027AnnouncedBudget measure

Family tax computations 2027

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

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

Speech printed p. 36 · PDF p. 40

Budget 2027Rules pendingBudget measure

Transfer of pension contributions between spouses

From 2027 a spouse with a pension can transfer contributions to a spouse without one, so more married women qualify for a pension.

Speech printed p. 19 · PDF p. 23

Budget 2027AnnouncedBudget measure

Adoption expense refund

The refund for families adopting from abroad rises by €1,000 to €13,000.

€13,000

Speech printed p. 23 · PDF p. 27

Budget 2027AnnouncedBudget measure

Foster parent leave

Working people who start fostering get 10 extra working days of leave, paid for by the government.

10 working days

Speech printed p. 23 · PDF p. 27

Budget 2027AnnouncedBudget measure

Supplementary Allowance for Orphans

The allowance extends from age 21 to 25 for orphans in tertiary education, at €170 a week.

€170 per week

Speech printed p. 24 · PDF p. 28

Budget 2027Rules pendingBudget measure

Therapy costs for children with disability

The government will help with all costs of required therapies for children with disability under 18.

Speech printed p. 24 · PDF p. 28

Budget 2027AnnouncedBudget measure

Free childcare eligibility

From 2027 new users of free childcare must be Maltese or Gozitan, resident EU citizens or long-term residents.

Speech printed p. 31 · PDF p. 35

Budget 2027Rules pendingProposed 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.

Proposed rules; implementation not confirmed.

Speech printed p. 42 · PDF p. 46

Budget 2027Rules pendingContinuing scheme

Renewal of existing schemes in 2027

The speech announces renewal of existing schemes, including housing, home buying and restoration, NGOs, sport, electric vehicles and renewable energy.

Renewal announcement; scheme-specific terms need verification.

Speech printed p. 56 · PDF p. 60

Budget 2027AnnouncedInvestment project

Mater Dei emergency department expansion

Work has started on expanding emergency treatment capacity from 35 to 70 spaces, with improved paediatric facilities and professional work and training spaces.

35 → 70 treatment spaces

Infrastructure / capacity—not a cash benefit.

Speech printed p. 57 · PDF p. 61

Budget 2027AnnouncedInvestment project

Gozo General Hospital expansion

Plans include nine additional outpatient clinics, a minor-procedures room, expanded operating theatres and dedicated women's-health space.

9 additional outpatient clinics planned

Infrastructure / capacity—not a cash benefit.

Speech printed p. 57 · PDF p. 61

Budget 2027AnnouncedPolicy direction

Education facilities, equipment and teaching investment

Investment will continue in educational equipment, spaces and human resources, with different learning approaches intended to reach every student.

Direction of policy; no individual entitlement implied.

Speech printed p. 59 · PDF p. 63

Budget 2027AnnouncedPolicy direction

Landscape and recreation-space maintenance and renewal

More recurrent and capital funding is directed towards Maltese landscapes, maintaining existing recreation areas and renewing neglected spaces.

Direction of policy; no individual entitlement implied.

Speech printed p. 60 · PDF p. 64

Budget 2027AnnouncedBudget measure

Increased Severe Disability Assistance

Increased Severe Disability Assistance rises by €9.37 per week in 2027 for existing qualifying beneficiaries.

+€9.37 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Severe Disability Assistance increase

Severe Disability Assistance rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Disability Assistance increase

Disability Assistance rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Assistance for people with visual impairment

Assistance for people with visual impairment rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Disability Benefit increase

Disability Benefit rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Increased Carer Allowance increase

Increased Carer Allowance rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Carer Allowance increase

Carer Allowance rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Budget 2027AnnouncedBudget measure

Social Assistance increase

Social Assistance rises by €6.41 per week in 2027 for existing qualifying beneficiaries.

+€6.41 per week

Speech printed p. 25 · PDF p. 29

Zero-tax bands by computation

Upper limit of the zero-rated band, per year (source: Budget Speech 2026 tax tables).
Computation202620272028
Married, 1 child€17,500€20,000€22,500
Married, 2+ children€22,500€30,000€37,000
Parent, 1 child€14,500€16,000€18,000
Parent, 2+ children€18,500€24,000€30,000

A full income tax calculator needs every bracket rate and subtraction constant. It will be added once those are verified, so we do not estimate tax from these thresholds alone.

Related tools

Common questions

How much is the post-secondary child payment?
€500 per eligible child in the relevant post-secondary cohort. Age range and payment timing are still to be confirmed.
What is the zero-tax band for a married couple with two children in 2027?
Under the tables published with the 2026 Budget, income up to €30,000 is taxed at zero under the married computation with two or more children in 2027, up from €22,500 in 2026.
Can I estimate my COLA support payment?
Not yet. Payments range from €200 to €1,500 a year depending on household income and size, and the eligibility bands have not been loaded into this guide.

Independent editorial note: figures are taken from Budget announcements. Announcements are not law until enacted. Check the source library and official guidance before acting.