Short answer: Malta taxes income in bands at 0%, 15%, 25% and 35%. Only income above each threshold is taxed at the higher rate.
The parent-with-one-child top-band subtraction is €10,275 in MTCA's published schedule. The Budget speech prints €10,270; this page follows MTCA rather than silently correcting the speech. The underlying legal instrument has not been independently retrieved.
Individual rates
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €12,000 | 0% | €0 |
| Over €12,000 to €16,000 | 15% | €1,800 |
| Over €16,000 to €60,000 | 25% | €3,400 |
| Over €60,000 and above | 35% | €9,400 |
Joint return, no dependent children
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €15,000 | 0% | €0 |
| Over €15,000 to €23,000 | 15% | €2,250 |
| Over €23,000 to €60,000 | 25% | €4,550 |
| Over €60,000 and above | 35% | €10,550 |
Joint return with 1 dependent child
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €17,500 | 0% | €0 |
| Over €17,500 to €26,500 | 15% | €2,625 |
| Over €26,500 to €60,000 | 25% | €5,275 |
| Over €60,000 and above | 35% | €11,275 |
Joint return with 2 or more dependent children
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €22,500 | 0% | €0 |
| Over €22,500 to €32,000 | 15% | €3,375 |
| Over €32,000 to €60,000 | 25% | €6,575 |
| Over €60,000 and above | 35% | €12,575 |
Parent rates, filing separately
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €13,000 | 0% | €0 |
| Over €13,000 to €17,500 | 15% | €1,950 |
| Over €17,500 to €60,000 | 25% | €3,700 |
| Over €60,000 and above | 35% | €9,700 |
Parent rates, filing separately, 1 dependent child
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €14,500 | 0% | €0 |
| Over €14,500 to €21,000 | 15% | €2,175 |
| Over €21,000 to €60,000 | 25% | €4,275 |
| Over €60,000 and above | 35% | €10,275 |
Parent rates, filing separately, 2 or more dependent children
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €18,500 | 0% | €0 |
| Over €18,500 to €25,500 | 15% | €2,775 |
| Over €25,500 to €60,000 | 25% | €5,325 |
| Over €60,000 and above | 35% | €11,325 |
Work out your own figure with the income tax calculator.
These tables show published schedules only. Calculators can use the latest preceding matching standard schedule as an explicitly labelled estimate; that does not make it a published 2026 rate.
Sources
- MTCA: Tax rates for individuals 2026 · checked 2026-10-26
- Budget Speech 2026, family tax tables 2026 to 2028 (printed p. 16, PDF p. 20)
Related: Malta income tax and social security hub · 2026 tax rates · Class 1 NI · Class 2 NI