Budget 2027AnnouncedBudget measure
Cost of living adjustment (COLA) 2027
The 2027 cost of living adjustment is announced at €6.41 per week, up from €4.66 per week in 2026.
€6.41 per week
Speech printed p. 16 · PDF p. 20
Work & Tax · Employees
Budget 2027 for employees
Minimum wage and COLA increases, the Super Bonus, wider family tax bands and new contribution credits.
Key points
- The minimum wage rises €10.41 a week including the €6.41 COLA.
- A Super Bonus of up to €1,000 is paid in the first quarter of 2027 on 2025 income.
- People on the minimum wage stay out of income tax.
- Up to two years of contribution credits for time off due to mental health or domestic violence.
Measures that affect you
Budget 2027AnnouncedBudget measure
Minimum wage increase 2027
The national minimum wage rises by €10.41 per week in 2027. This figure already includes the €6.41 COLA.
€10.41 per week (including COLA)
Speech printed p. 18 · PDF p. 22
Budget 2027AnnouncedBudget measure
Family tax computations 2027
Zero-tax bands for married and parent computations with children widen in 2027, as scheduled in the 2026 Budget.
Married, 1 child: zero tax to €20,000. Married, 2+ children: €30,000. Parent, 1 child: €16,000. Parent, 2+ children: €24,000.
Speech printed p. 36 · PDF p. 40
Budget 2027AnnouncedBudget measure
Super Bonus 2027
A Super Bonus based on 2025 qualifying income is announced, with a maximum payment of €1,000.
Up to €1,000
Speech printed p. 41 · PDF p. 45
Budget 2027AnnouncedBudget measure
Foster parent leave
Working people who start fostering get 10 extra working days of leave, paid for by the government.
10 working days
Speech printed p. 23 · PDF p. 27
Budget 2027AnnouncedBudget measure
Social security contribution credits
Up to two years of contribution credits for employees off work due to mental health problems or domestic violence.
Up to 2 years
Speech printed p. 24 · PDF p. 28
Budget 2027AnnouncedBudget measure
Atypical work cheque eligibility
From 1 January 2027 the atypical work cheque is limited to Maltese and Gozitans, resident EU citizens and long-term residents.
Speech printed p. 31 · PDF p. 35
Budget 2027Rules pendingProposed reform
Separate tax returns for married couples
A project starts to make individual tax returns the general rule for each spouse, with joint filing kept as an option.
Proposed rules; implementation not confirmed.
Speech printed p. 42 · PDF p. 46
Budget 2027AnnouncedPolicy direction
KM Malta Airlines strategic-partner discussions
Discussions with airlines on a strategic partner for KM Malta Airlines are under way, with non-disclosure agreements signed.
Direction of policy; no individual entitlement implied.
Speech printed p. 56 · PDF p. 60
Budget 2027AnnouncedPolicy direction
Education facilities, equipment and teaching investment
Investment will continue in educational equipment, spaces and human resources, with different learning approaches intended to reach every student.
Direction of policy; no individual entitlement implied.
Speech printed p. 59 · PDF p. 63
Budget 2027Rules pendingBudget measure
Ten paid sports-leave days for elite championship participation
Elite athletes representing Malta in European or world championships will receive ten paid sports-leave days, also covering accompanying technical and medical team members.
10 paid days
Speech printed p. 60 · PDF p. 64
Budget 2027AnnouncedPolicy direction
Continuing cultural heritage investment
The government will continue cultural-heritage protection and allocate more resources to the cultural sector.
Direction of policy; no individual entitlement implied.
Speech printed p. 60 · PDF p. 64
Related tools
Common questions
- Do I pay tax on the Super Bonus?
- No. The speech describes it as a non-taxable payment.
- Will social security rates go up?
- No. The speech says contribution rates stay the same.
Independent editorial note: figures are taken from Budget announcements. Announcements are not law until enacted. Check the source library and official guidance before acting.