Tax Rates

Tax Rates in Malta

Resident Tax Rates in Malta

Tax Rates on Chargeable Income
Basis 2018 – Year of Assessment 2019
(Resident Status)

Single Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 9,100 0 0
  9,101 14,500 15 1,365
  14,501 19,500 25  2,815
  19,501 60,000 25  2,725
  60,001 and over 35  8,725
         

Married Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 12,700 0 0
  12,701 21,200 15 1,905
  21,201 28,700 25 4,025
  28,701 60,000 25 3,905
  60,001 and over 35 9,905
         

Parent Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 10,500 0 0
  10,501 15,800 15 1,575
  15,801 21,200 25 3,155
  21,201 60,000 25 3,050
  60,001 and over 35 9,050
         

Tax Rates on Chargeable Income
Basis 2017 – Year of Assessment 2018
(Resident Status)

Single Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 9,100 0 0
  9,101 14,500 15 1,365
  14,501 19,500 25  2,815
  19,501 60,000 25  2,725
  60,001 and over 35  8,725
         

Married Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 12,700 0 0
  12,701 21,200 15 1,905
  21,201 28,700 25 4,025
  28,701 60,000 25 3,905
  60,001 and over 35 9,905
         

Parent Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 10,500 0 0
  10,501 15,800 15 1,575
  15,801 21,200 25 3,155
  21,201 60,000 25 3,050
  60,001 and over 35 9,050
         

(Budget) Tax Rates on Chargeable Income
Basis 2016 – Year of Assessment 2017
(Resident Status)

Single Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 9,100 0 0
  9,101 14,500 15 1,365
  14,501 19,500 25  2,815
  19,501 60,000 25  2,725
  60,001 and over 35  8,725
         

Married Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 12,700 0 0
  12,701 21,200 15 1,905
  21,201 28,700 25 4,025
  28,701 60,000 25 3,905
  60,001 and over 35 9,905
         

Parent Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 10,500 0 0
  10,501 15,800 15 1,575
  15,801 21,200 25 3,155
  21,201 60,000 25 3,050
  60,001 and over 35 9,050
         

(Budget) Tax Rates on Chargeable Income
Basis 2016 – Year of Assessment 2017

Single Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 9,100 0 0
  9,101 14,500 15 1,365
  14,501 19,500 25  2,815
  19,501 60,000 25  2,725 2,815
  60,001 and over 35  8,725 8,815
         

Married Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 12,700 0 0
  12,701 21,200 15 1,905
  21,201 28,700 25 4,025
  28,701 60,000 25 3,905 4,025
  60,001 and over 35 9,905 10,025
         

Parent Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 10,500 0 0
  10,501 15,800 15 1,575
  15,801 21,200 25 3,155
  21,201 60,000 25 3,050 3,155
  60,001 and over 35 9,050 9,155
         

Tax Rates in Malta on Chargeable Income
Basis 2015 – Year of Assessment 2016
(Resident Status)

Single Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 8,500 0 0
  8,501 14,500 15 1,275
  14,501 60,000 25  2,725
  60,001 and over 35  8,725
         

Married Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 11,900 0 0
  11,901 21,200 15 1,785
  21,201 60,000 25 3,905
  60,001 and over 35 9,905
         

Parent Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 9,800 0 0
  9,801 15,800 15 1,470
  15,801 60,000 25 3,050
  60,001 and over 35 9,050
         

Tax Rates in Malta on Chargeable Income
Basis 2014 – Year of Assessment 2015
(Resident Status)

Single Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 8,500 0 0
  8,501 14,500 15 1,275
  14,501 19,500 25 2,725
  19,501 60,000 29 3,505
  60,001 and over 35 7,105
         

Married Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 11,900 0 0
  11,901 21,200 15 1,785
  21,201 28,700 25 3,905
  28,701 60,000 29 5,053
  60,001 and over 35 8,653
         

Parent Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 9,800 0 0
  9,801 15,800 15 1,470
  15,801 21,200 25 3,050
  21,201 60,000 29 3,898
  60,001 and over 35 7,498
         

Tax Rates in Malta on Chargeable Income
Basis 2013 – Year of Assessment 2014
(Resident Status)

Single Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 8,500 0 0
  8,501 14,500 15 1,275
  14,501 19,500 25 2,725
  19,501 60,000 32 4,090
  60,001 and over 35 5,890
         

Married Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 11,900 0 0
  11,901 21,200 15 1,785
  21,201 28,700 25 3,905
  28,701 60,000 32 5,914
  60,001 and over 35 7,714
         

Parent Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 9,300 0 0
  9,301 15,800 15 1,395
  15,801 21,200 25 2,975
  21,201 60,000 32 4,459
  60,001 and over 35 6,259
         

Non-Resident Tax Rates in Malta

Tax Rates in Malta on Chargeable Income
Basis Years 2008-  ¦ Years of Assessment 2009-
(Non-Resident Status)

Non-Resident Rates

From
(€)
To
(€)
Rate
(%)
Subtract
(€)
  0 700 0 0
  701 3,100 20 140
  3,101 7,800 30 450
  7,801 and over 35  840
         

Tax Rates in Malta on Chargeable Income
Basis 2001-2007 ¦ Years of Assessment 2002-2008
(Non-Resident Status)

Non-Resident Rates

From
(Lm)
To
(Lm)
Rate
(%)
Subtract
(Lm)
  0 300 0 0
  301 1,300 20 60
  1,301 3,300 30 190
  3,301 and over 35  355