Tax Rates in Malta
Resident Tax Rates in Malta
Tax Rates on Chargeable Income
Basis 2025 – Year of Assessment 2026
(Resident Status)
Single Rates |
From (€) |
To (€) |
Rate (%) |
Subtract (€) |
| 0 | 12,000 | 0 | 0 | |
| 12,001 | 16,000 | 15 | 1,800 | |
| 16,001 | 60,000 | 25 | 3,400 | |
| 60,001 | and over | 35 | 9,400 | |
Married Rates |
From (€) |
To (€) |
Rate (%) |
Subtract (€) |
| 0 | 15,000 | 0 | 0 | |
| 15,001 | 23,000 | 15 | 2,250 | |
| 23,001 | 60,000 | 25 | 4,550 | |
| 60,001 | and over | 35 | 10,550 | |
Parent Rates |
From (€) |
To (€) |
Rate (%) |
Subtract (€) |
| 0 | 13,000 | 0 | 0 | |
| 13,001 | 17,500 | 15 | 1,950 | |
| 17,501 | 60,000 | 25 | 3,700 | |
| 60,001 | and over | 35 | 9,700 | |
Tax Rates on Chargeable Income
Basis 2024 – Year of Assessment 2025
(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 2023 – Year of Assessment 2024
(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 2022 – Year of Assessment 2023
(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 | |
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Tax Rates on Chargeable Income
Basis 2021 – Year of Assessment 2022
(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 2020 – Year of Assessment 2021
(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 2019 – Year of Assessment 2020
(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 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 | |
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 | |
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 | |
