Country Hub · Malta · 2026

Malta

Income tax 0–35% · Social security 10% (capped) · HQP flat 15% · Effective corp 5%

0–35%

Income Tax Rate Range

€12,000 (single, 0% band)

Tax-Free Threshold

1 Jan – 31 Dec

Tax Year

Calculate Your Malta Tax

Malta Tax Facts

— 2026

Income Tax Rate Range

0–35%

Tax-Free Threshold

€12,000 (single, 0% band)

Tax Year

1 Jan – 31 Dec

Employee Social Security

10% (capped at about €55.93/week)

HQP Flat Rate

15% on employment income expat scheme

Global Residence Programme

€15,000/year minimum tax

Quick Country Comparison

— at €65,000

Country	Take-home	Eff. Rate	vs Malta
Malta	€48,742	25%	—
Cyprus	€53,300	18%	+€4,558
United Kingdom	€50,115	23%	+€1,373
UAE	€65,000	0%	+€16,258

Malta: progressive income tax (0–35%) + employee social security (10%, capped; about €2,908 a year at this salary). Cyprus: income tax + social insurance (Cyprus figures not recomputed: that calculator is not yet independently verified). UK: income tax + National Insurance, converted at about 0.850 GBP per EUR (ECB reference rate of 2 October 2026). UAE: 0% income tax. Assumes single salaried earner, standard resident rates. Illustrative — not tax advice.

Want your exact figures? Use the full Malta calculator →

Comparison Guides

See how Maltese tax compares to other Mediterranean and low-tax jurisdictions.

Cyprus vs Malta Two Mediterranean EU tax havens compared

Georgia vs Malta Non-dom programmes and flat tax options

Salary Guides

After-tax income benchmarks for Maltese residents and HQP scheme holders.

Moving from Malta

Considering Malta for relocation? Explore the Global Residence Programme, Nomad Residence Permit, and Highly Qualified Persons scheme.

2026 Malta Tax Changes

Global Residence Programme updated in 2024 — revised conditions for the GRP include updated minimum property values and enhanced due diligence requirements; the €15,000/year minimum tax remains unchanged, continuing to attract high-net-worth non-domiciled residents.
Nomad Residence Permit active — Malta's digital nomad visa allows remote workers from outside the EU to live in Malta while working for foreign employers; holders are generally taxed only on Malta-source income under favourable conditions.
Pillar Two global minimum tax implementation — Malta is transposing the OECD Pillar Two rules (15% global minimum corporate tax) into domestic law, which will affect the attractiveness of the current 6/7 refund system for large multinationals, though the effective 5% rate remains for smaller operators.

Last Updated: October 2026 · Daniel · CountryTaxCalc