Taxation
Malta income tax and social security
Income tax and National Insurance are separate charges with separate rules. Start with the question you have.
Quick answers
- Is Malta's tax a flat rate?
- No. Income is taxed in bands at 0%, 15%, 25% and 35%. A single person on €30,000 in 2026 pays €4,100.
- How much NI does an employee pay?
- Generally 10% of basic weekly wage in 2026, capped at €55.93 a week (born 1962 or later). The employer pays the same.
- Do sole traders pay tax on turnover?
- No. Income tax is on profit. Class 2 NI is usually based on the previous year's net income.
- Are 2027 rates out?
- Only the family computations with children. Single and standard income-tax rates and NI rates for 2027 are not yet published. NI estimates carry forward the latest published schedule (currently 2026), clearly labelled as an assumption.