Short answer: Malta taxes income in bands at 0%, 15%, 25% and 35%. Only income above each threshold is taxed at the higher rate.
Joint return with 1 dependent child
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €20,000 | 0% | €0 |
| Over €20,000 to €30,000 | 15% | €3,000 |
| Over €30,000 to €60,000 | 25% | €6,000 |
| Over €60,000 and above | 35% | €12,000 |
Joint return with 2 or more dependent children
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €30,000 | 0% | €0 |
| Over €30,000 to €41,000 | 15% | €4,500 |
| Over €41,000 to €60,000 | 25% | €8,600 |
| Over €60,000 and above | 35% | €14,600 |
Parent rates, filing separately, 1 dependent child
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €16,000 | 0% | €0 |
| Over €16,000 to €24,500 | 15% | €2,400 |
| Over €24,500 to €60,000 | 25% | €4,850 |
| Over €60,000 and above | 35% | €10,850 |
Parent rates, filing separately, 2 or more dependent children
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €24,000 | 0% | €0 |
| Over €24,000 to €33,500 | 15% | €3,600 |
| Over €33,500 to €60,000 | 25% | €6,950 |
| Over €60,000 and above | 35% | €12,950 |
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 2027 rate.
Sources
- Budget Speech 2026, family tax tables 2026 to 2028 (printed p. 16, PDF p. 20)
- Diskors tal-Budget 2027, family tax tables 2027 and 2028 (printed p. 36, PDF p. 40)
Related: Malta income tax and social security hub · 2026 tax rates · Class 1 NI · Class 2 NI