Tax Rates in Malta
Resident Tax Rates in Malta
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 |
 |  |  |  |  |