Malta Salary Calculator

How Malta's tax system works

Malta applies a progressive income tax system with rates from 0% to 35%, using three separate tax rate schedules depending on filing status: single, married, and parent. Malta does not impose municipal or regional surcharges, solidarity levies, or church taxes on employment income. The personal tax computation is annual, with employers withholding monthly through the Final Settlement System (FSS).

For single filers in 2026, the first 9,100 EUR of annual income is exempt. Married couples filing jointly benefit from wider brackets, with the tax-free threshold extending to 12,700 EUR.

Income tax brackets (2026)

Annual taxable income (single filers)	Tax rate
Up to 9,100 EUR	0%
9,101 – 14,500 EUR	15%
14,501 – 19,500 EUR	25%
19,501 – 60,000 EUR	25%
Above 60,000 EUR	35%

Married couples and parents benefit from wider brackets and higher thresholds. The married filing jointly schedule extends the 0% bracket to 12,700 EUR and keeps lower marginal rates through higher income levels.

Employee social contributions

Contribution	Rate
Social security (Class One)	10% of basic weekly wage
Weekly cap	~54.81 EUR/week
Total employee contributions	10% (capped at ~54.81 EUR/week)

Employer social contributions

Contribution	Rate
Social security (Class One)	10% of basic weekly wage
Weekly cap	~54.81 EUR/week
Maternity Leave Trust Fund	0.3%
Total employer contributions	~10% (capped at ~54.81 EUR/week) + 0.3%

Notable features of Maltese payroll

Social security contributions in Malta follow a unique structure compared to most EU countries. Rather than calculating contributions as an uncapped percentage of salary, Malta uses a Class One system based on fixed weekly amounts corresponding to wage brackets. Both employee and employer each contribute 10% of the basic weekly wage, subject to a weekly cap of approximately 54.81 EUR each, corresponding to a ceiling of 548.12 EUR per week. For employees earning above the ceiling, the effective contribution rate drops as a percentage of total earnings, making Malta's system highly favorable for higher salaries.

Beyond standard contributions, there is no separate health insurance premium or supplementary pension levy on the employer side. Malta operates a Maternity Leave Trust Fund financed through employer contributions of 0.3% of salary, but this is the only additional charge. The capped nature of contributions means employer costs plateau once the wage ceiling is exceeded, providing exceptional cost certainty for businesses hiring well-paid professionals.

Malta's tax system offers several additional advantages for international employers. The country operates various tax incentive programs, including the Qualifying Employment in Innovation and Creativity scheme, which provides favorable flat tax rates for eligible employees in certain industries. The absence of municipal surcharges, solidarity levies, and church taxes keeps the system clean and straightforward. Combined with its English-speaking workforce, EU membership, and competitive overall tax burden, Malta has positioned itself as an attractive jurisdiction for companies looking to establish European operations. The Final Settlement System (FSS) used for monthly withholding ensures compliance is relatively simple for employers, with annual reconciliation through individual tax returns.

Minimum wage in Malta (2026)

The statutory minimum gross wage in Malta is €935 per month as of 2026. This is the minimum amount employers must pay before taxes and social contributions are deducted. Use the calculator below to see what this translates to in net take-home pay.

How taxation scales with income in Malta

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Enter a gross salary amount to see the net take-home pay, or switch to net-to-gross mode to find out what gross salary is needed for a specific net target. The calculator uses Malta's 2026 tax rates, social contribution rules, and applicable allowances.

Also available for Malta