Short answer: Class 2 is paid by people earning over €910 a year from their own activity who are not employed. It is usually based on the previous year's net income: 15% a year, paid weekly, between a minimum and a cap.
2026 categories
| Category | Previous year's net income | Weekly |
|---|---|---|
| SP (single, self-employed, not self-occupied) | €1,006 to €11,082.72 | €31.97 |
| SA | €910 to €12,543.72 | €36.18 (farmers €24.12) |
| SB, born 1961 or earlier | €12,543.73 to €25,499.99 | 15% (farmers 10%) |
| SC, born 1961 or earlier | €25,500+ | €73.56 (farmers €49.04) |
| SB, born 1962 or later | €12,543.73 to €29,083.35 | 15% (farmers 10%) |
| SC, born 1962 or later | €29,083.36+ | €83.89 (farmers €55.93) |
Self-occupied or self-employed?
In MTCA terms, self-occupied means income from a trade, business or profession. Self-employed means income such as rent or investments. If you are also employed, ask MTCA how Class 1 and Class 2 combine.
For 2027 and 2028, our calculators carry forward the latest preceding published Class 2 schedule, currently 2026, as an estimate. This includes the Class 2 categories, floors, caps and farmer columns; it does not substitute employee Class 1 rates. Unsupported exemption and first-year cases still require verification.
Calculate with the NI calculator or the self-employed calculator.
Sources
- MTCA: Class 2 social security contribution rates · checked 2026-10-26
Related: Malta income tax and social security hub · 2026 tax rates · Class 1 NI · Class 2 NI
Independent guide, not advice. Disclaimer.