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 €22,500 | 0% | €0 |
| Over €22,500 to €33,500 | 15% | €3,375 |
| Over €33,500 to €60,000 | 25% | €6,725 |
| Over €60,000 and above | 35% | €12,725 |
Joint return with 2 or more dependent children
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €37,000 | 0% | €0 |
| Over €37,000 to €50,000 | 15% | €5,550 |
| Over €50,000 to €60,000 | 25% | €10,550 |
| Over €60,000 and above | 35% | €16,550 |
Parent rates, filing separately, 1 dependent child
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €18,000 | 0% | €0 |
| Over €18,000 to €28,000 | 15% | €2,700 |
| Over €28,000 to €60,000 | 25% | €5,500 |
| Over €60,000 and above | 35% | €11,500 |
Parent rates, filing separately, 2 or more dependent children
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €30,000 | 0% | €0 |
| Over €30,000 to €42,000 | 15% | €4,500 |
| Over €42,000 to €60,000 | 25% | €8,700 |
| Over €60,000 and above | 35% | €14,700 |
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 2028 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