Malta Salary Tax Calculator (2026)

For an annual gross salary of $100,000, an employee in Malta pays an effective tax rate of 27.6% and takes home roughly $72,424 per year (income tax, employee social contributions included).

2026 income tax brackets in Malta

Annual income (EUR)Rate
0 EUR to 12,000 EUR0%
12,000 EUR to 16,000 EUR15%
16,000 EUR to 60,000 EUR25%
60,000 EUR and above35%

Tax system: hybrid. Resident non-domiciled individuals are taxed on the remittance basis: foreign-source income only if remitted to Malta; foreign capital gains are not taxed even if remitted.

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Last updated: 2026-06-23. Figures are estimates — see our methodology for sources and assumptions.