Malta Income Tax Rates & Brackets 2026
Malta operates a progressive income tax system with three distinct computation categories: Single, Married, and Parent. The Final Settlement System (FSS) calculates tax due using statutory subtraction formulas.
1. Single rates
For single individuals, separated/divorced without qualifying dependents, or married taxpayers choosing separate computation.
| Chargeable income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 12,000 | 0% | 0 |
| 12,001 – 16,000 | 15% | 1,800 |
| 16,001 – 60,000 | 25% | 3,400 |
| 60,001+ | 35% | 9,400 |
2. Married rates
For married couples or civil union partners opting for joint computation on household income.
| Chargeable income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 15,000 | 0% | 0 |
| 15,001 – 23,000 | 15% | 2,250 |
| 23,001 – 60,000 | 25% | 4,550 |
| 60,001+ | 35% | 10,550 |
3. Parent rates
For parents maintaining a dependent child under 18 (or under 23 in full-time tertiary education).
| Chargeable income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 13,000 | 0% | 0 |
| 13,001 – 17,500 | 15% | 1,950 |
| 17,501 – 60,000 | 25% | 3,700 |
| 60,001+ | 35% | 9,700 |
4. Married rates — one child
For married couples or civil union partners with one dependent child under 18 (or under 23 in full-time tertiary education), opting for joint computation.
| Chargeable income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 17,500 | 0% | 0 |
| 17,501 – 26,500 | 15% | 2,625 |
| 26,501 – 60,000 | 25% | 5,275 |
| 60,001+ | 35% | 11,275 |
5. Married rates — two or more children
For married couples or civil union partners with two or more dependent children under 18 (or under 23 in full-time tertiary education), opting for joint computation.
| Chargeable income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 22,500 | 0% | 0 |
| 22,501 – 32,000 | 15% | 3,375 |
| 32,001 – 60,000 | 25% | 6,575 |
| 60,001+ | 35% | 12,575 |
6. Parent rates — one child
For parents maintaining one dependent child under 18 (or under 23 in full-time tertiary education).
| Chargeable income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 14,500 | 0% | 0 |
| 14,501 – 21,000 | 15% | 2,175 |
| 21,001 – 60,000 | 25% | 4,275 |
| 60,001+ | 35% | 10,275 |
7. Parent rates — two or more children
For parents maintaining two or more dependent children under 18 (or under 23 in full-time tertiary education).
| Chargeable income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 – 18,500 | 0% | 0 |
| 18,501 – 25,500 | 15% | 2,775 |
| 25,501 – 60,000 | 25% | 5,325 |
| 60,001+ | 35% | 11,325 |
FSS formula calculation example
To calculate tax for an annual gross income of €30,000 under Single rates: