Malta Income Tax Rates 2026
Updated guide to Malta personal income tax rates for single, married and parent taxpayers, including the 2026 child-based bands, corporate income tax, residence rules and principal filing deadlines.
Updated: 3 September 2026Malta Individual Income Tax Rates for 2026
Malta applies progressive personal income tax rates. For 2026, the standard schedules for individuals range from 0% to 35%, with separate single, married and parent computations.
Single Rates - 2026
| Chargeable income (€) | 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 - 2026
| Chargeable income (€) | 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 - 2026
| Chargeable income (€) | 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 |
Official reference: Malta Tax and Customs Administration - 2026 Individual Tax Rates.
New 2026 Married and Parent Rates for Taxpayers with Children
For 2026, Malta introduced additional married and parent schedules for qualifying taxpayers who maintain children, subject to the statutory residence, nationality or long-term-residence and child conditions.
Married Rates with One Child
| Chargeable income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 - 17,500 | 0% | 0 |
| 17,501 - 26,500 | 15% | 2,625 |
| 26,501 - 60,000 | 25% | 5,275 |
| 60,001 and over | 35% | 11,275 |
Married Rates with Two or More Children
| Chargeable income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 - 22,500 | 0% | 0 |
| 22,501 - 32,000 | 15% | 3,375 |
| 32,001 - 60,000 | 25% | 6,575 |
| 60,001 and over | 35% | 12,575 |
Parent Rates with One Child
| Chargeable income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 - 14,500 | 0% | 0 |
| 14,501 - 21,000 | 15% | 2,175 |
| 21,001 - 60,000 | 25% | 4,275 |
| 60,001 and over | 35% | 10,275 |
Parent Rates with Two or More Children
| Chargeable income (€) | Rate | Subtract (€) |
|---|---|---|
| 0 - 18,500 | 0% | 0 |
| 18,501 - 25,500 | 15% | 2,775 |
| 25,501 - 60,000 | 25% | 5,325 |
| 60,001 and over | 35% | 11,325 |
Official reference: MTCA - Tax Rates for Individuals 2026.
Corporate Income Tax in Malta
Maltese companies are generally subject to corporate income tax at 35% on worldwide income and capital gains. A foreign company carrying on business in Malta is liable to Maltese tax on income arising in Malta, subject to the applicable law and treaty provisions.
Malta operates an imputation system. MTCA explains that, after distribution of dividends out of profits taxed at the standard company rate, shareholders may be entitled to a refund of part or all of the Malta tax paid by the company, depending on the applicable rules.
Official reference: MTCA - Corporate Tax.
Company Tax Residence
For Maltese tax purposes, company residence is linked to management and control in Malta. The tax treatment of companies incorporated outside Malta therefore depends not only on place of incorporation but also on where management and control is exercised and on the source of income.
Official reference: MTCA - Corporate Tax.
Dividends, Interest and Royalties
Malta's taxation of dividends, interest and royalties depends on the status of the recipient, the source and character of the payment, domestic exemptions and any applicable double-tax treaty. The older blanket presentation of "TDS" rates is therefore not an adequate description of every current cross-border payment.
For international transactions, the relevant provisions of Malta's Income Tax Acts and the applicable double-tax agreement should be checked for the particular recipient and payment.
Official reference: MTCA - Double Taxation Agreements.
Malta Tax Return and Payment Deadlines
For Year of Assessment 2026, MTCA announced that the deadline for both manual and electronic individual income tax returns was 31 July 2026. The same date applied to the tax due in relation to those returns.
The general individual self-assessment framework provides for a 30 June tax-settlement date, while MTCA may publish an extended online filing deadline for a particular year.
Company filing deadlines depend on the company's financial year end. MTCA published specific electronic filing extensions for 2026; for example, companies with a financial year ending 31 December 2025 have an electronic submission deadline of 27 November 2026, while the statutory/manual deadline remains 30 September 2026. The extensions apply to electronic filing, not to tax-payment deadlines.
Official references: MTCA - 2026 Individual Tax Return Deadline, MTCA - Individual Tax Return Cycle, and MTCA - 2026 Corporate Electronic Filing Extensions.
Official Malta Tax Resources
Important
Tax liability depends on residence, domicile, source of income, taxpayer status, family circumstances, exemptions, deductions, special tax programmes and treaty provisions. This page is a general guide and should be read with Malta's Income Tax Acts and current MTCA guidance.