Malta tax: key insights
- Tax year & currency
- 2026 · EUR. calendar year 2026 (basis year 2026, assessed 2027)
- Supported coverage
- Supported researched salary scenario · monthly payroll unless stated
- Scenario detail 1
- Only supplied input choices with complete calculation rules are supported; other choices are refused, never silently ignored.
- Scenario detail 2
- SSC deductibility: no source checked states it explicitly. PwC lists no SSC deduction, and the Malta tax tables are applied to gross emoluments, so the model treats SSC as **not deductible**.
- Scenario detail 3
- Statutory bonuses (twice-yearly statutory bonus and income supplement, paid March/June/September/December) are taxable and could be added to gross. Their 2026 amounts were not verified.
- Scenario detail 4
- Monthly SSC depends on the number of Mondays in the pay month (53-week years exist), which is common payroll practice but not confirmed by an official source here. The calculator can use the 52/12 average.
- Scenario detail 5
- The 2025 single bands were not re-verified, so the size of the Budget 2026 change is not quantified.
Malta salary & tax FAQs
Sources & accuracy notes
Global Tax Calculator editorial · Content checked against the current model on 7 November 2026. Source publication dates and legal effective dates are separate. No licensed professional review is claimed.
- MTCA – Class 1 SSC rates
- Social Security Contributions (Class 1) 2026 – socialsecurity.gov.mt
- PwC Malta – Payroll updates 2026
- Mondaq – Malta personal income tax 2026 updated structure
- PwC WWTS Malta – Other taxes (SSC 2026)
- PwC WWTS Malta – Deductions
Open issues in the supplied research
- SSC deductibility: no source checked states it explicitly. PwC lists no SSC deduction, and the Malta tax tables are applied to gross emoluments, so the model treats SSC as **not deductible**.
- Statutory bonuses (twice-yearly statutory bonus and income supplement, paid March/June/September/December) are taxable and could be added to gross. Their 2026 amounts were not verified.
- Monthly SSC depends on the number of Mondays in the pay month (53-week years exist), which is common payroll practice but not confirmed by an official source here. The calculator can use the 52/12 average.
- The 2025 single bands were not re-verified, so the size of the Budget 2026 change is not quantified.
These are retained research concerns, not newly verified conclusions. Unsupported scenarios remain excluded even where a bounded estimate is enabled.
Tax residence, additional jobs, benefits and personal reliefs can change your liability. Consult a qualified adviser for decisions that depend on your actual tax position.