Malta Gross to Net Salary Calculator
Estimate take-home pay for Malta employees. Covers all seven 2026 progressive tax schedules (incl. child-uplift bands) and Class 1 Social Security contribution caps.
- Official MTCA tax brackets
- Social security cap tables
- Employer cost itemised
Basic pay before deductions — not including statutory bonuses or allowances.
Malta has seven separate progressive tax rate schedules enacted for 2026 — child-uplift bands widen the zero-rate band for taxpayers with children.
Class 1 contribution ceilings differ depending on whether you were born before or after 1962.
Paid in four instalments a year. Subject to FSS income tax, exempt from Class 1 SSC.
Estimated monthly net pay
Estimated monthly net pay: €1,758.83- Take-home pay€1,758.8377%
- Employee SSC (Class 1)€227.0010%
- Income tax (FSS)€284.1713%
- Gross basic salary, monthly
- €2,270.00
- Basic weekly wage
- €523.85
- Employee SSC, weekly
- €52.38
- Gross, annual
- €27,240.00
- Income tax, annual
- €3,410.00
- Take-home pay, annual
- €21,105.96
- Employer Class 1 SSC, monthly
- €227.00
- Maternity Leave Fund, monthly
- €6.81
- Total employer cost, monthly
- €2,503.81
Average monthly basic
€2,270
NSO LFS Q1/2026 survey
Minimum wage (18+)
€229.44 / wk
DIER statutory 2026
Income tax range
0% – 35%
Single, Married & Parent schedules
Statutory extras
€512.52 / yr
4 quarterly disbursements
How payroll deductions work in Malta
Under Malta’s Final Settlement System (FSS), employee net salary is derived by deducting Class 1 Social Security Contributions (SSC) and FSS income tax from gross emoluments.
Basic wage & weekly base
Basic wage is converted to a weekly rate (based on 52 weeks per year) to evaluate Class 1 Social Security thresholds and statutory caps.
Class 1 SSC deduction
Standard 10% employee contribution is deducted, subject to weekly maximum caps (€55.93/wk for those born on or after 1 January 1962, €49.04/wk for those born on or before 31 December 1961).
FSS income tax withholding
Income tax is computed on annual gross emoluments using your declared FS4 status schedule (Single, Married, Parent — with widened child-uplift bands for taxpayers with children) using the statutory subtraction formula.
Understanding your FS4 tax status in Malta
Single schedule
Applies to single individuals, separated or divorced taxpayers without qualifying children, or married couples opting for separate tax computation.
- • €0 – €12,000: 0% tax
- • €12,001 – €16,000: 15% (sub 1,800)
- • €16,001 – €60,000: 25% (sub 3,400)
- • €60,001+: 35% (sub 9,400)
Married schedule
Applies to married couples or civil partners who opt for joint computation, combining household taxable income.
- • €0 – €15,000: 0% tax
- • €15,001 – €23,000: 15% (sub 2,250)
- • €23,001 – €60,000: 25% (sub 4,550)
- • €60,001+: 35% (sub 10,550)
Parent schedule
Applies to individuals maintaining dependent children under 18 (or under 23 in full-time tertiary education).
- • €0 – €13,000: 0% tax
- • €13,001 – €17,500: 15% (sub 1,950)
- • €17,501 – €60,000: 25% (sub 3,700)
- • €60,001+: 35% (sub 9,700)
Married · 1 child
Jointly-computed married couples maintaining one qualifying child (statutory EU/EEA or long-term-residence condition applies — Cap. 123 Art. 56(1)(a)(ii)).
- • €0 – €17,500: 0% tax
- • €17,501 – €26,500: 15% (sub 2,625)
- • €26,501 – €60,000: 25% (sub 5,275)
- • €60,001+: 35% (sub 11,275)
Married · 2+ children
Jointly-computed married couples maintaining two or more qualifying children (same statutory condition — Art. 56(1)(a)(iii)).
- • €0 – €22,500: 0% tax
- • €22,501 – €32,000: 15% (sub 3,375)
- • €32,001 – €60,000: 25% (sub 6,575)
- • €60,001+: 35% (sub 12,575)
Parent · 1 child
Parents on the parent computation maintaining one qualifying child — a wider zero-rate band than the base Parent schedule.
- • €0 – €14,500: 0% tax
- • €14,501 – €21,000: 15% (sub 2,175)
- • €21,001 – €60,000: 25% (sub 4,275)
- • €60,001+: 35% (sub 10,275)
Parent · 2+ children
Parents on the parent computation maintaining two or more qualifying children.
- • €0 – €18,500: 0% tax
- • €18,501 – €25,500: 15% (sub 2,775)
- • €25,501 – €60,000: 25% (sub 5,325)
- • €60,001+: 35% (sub 11,325)
Explore Malta payroll guides
Income tax rates
Complete 2026 progressive tax tables and subtraction formulas for all statuses.
Social security rates
Class 1 weekly contribution categories, age bands, and pre/post 1962 ceilings.
Minimum wage guide
Statutory weekly minimum wage breakdown for 18+, 17, and under 17 employees.
Statutory extras & COLA
Quarterly statutory bonuses (€512.52/yr) and tax refund cheque guidelines.
Frequently asked questions
Work out your take-home pay
Enter a gross monthly salary and see the FSS income tax, the Class 1 social security deduction and the employer cost itemised, on the Tax Year 2026 rules.