Malta net salary calculator 2026
Work out your take-home pay in Malta for 2026. The calculator deducts Class 1 social security (national insurance) and income tax on the single rates: 0% up to EUR 12,000, then 15%, 25% and 35% with the statutory subtraction amounts. Single person, no dependants, born on or after 1 January 1962.
| Gross salary | €2,000.00 |
| Social security (NI) | -€199.98 |
| Income tax | -€216.67 |
| Net pay (take-home) | €1,583.35 |
Effective deduction rate 20.8 % · of which income tax 10.8 %
How this is calculated
- Compute income tax on the single rates using the formula tax = rate x income minus a subtraction: 0% up to EUR 12,000; 15% (subtract 1,800) to EUR 16,000; 25% (subtract 3,400) to EUR 60,000; 35% (subtract 9,400) above.
- Compute Class 1 social security (national insurance) on a weekly basis (weekly = annual / 52). For persons born on or after 1 January 2026 [1962], it is 10% of the weekly wage between EUR 213.55 and EUR 532.28, then a flat maximum of EUR 53.23 per week above.
- National insurance is not deductible from the income-tax base; income tax is charged on the full gross.
- Take-home pay = gross minus national insurance minus income tax.
FAQ
How does Malta's single-rate income tax work?
Malta uses a formula: tax equals the rate times your chargeable income minus a fixed subtraction. For a single person the first EUR 12,000 is tax-free, then 15%, 25% and 35% apply with subtractions of 1,800, 3,400 and 9,400. This produces a smooth progressive result. Married and parent computations use higher tax-free bands.
How much national insurance do I pay?
Class 1 national insurance is generally 10% of your weekly wage, capped at a flat maximum (EUR 53.23 per week in 2026 for those born on or after 1 January 1962). Your employer pays an equal amount. This calculator models the standard employee category.
Is national insurance deducted before income tax?
No. In Malta income tax is charged on your full gross salary; national insurance does not reduce the taxable amount. This is different from many countries where social contributions come off the tax base first.
Does this include the tax credit or married rates?
No. This calculator uses the single computation and does not apply the employee tax credit or the more favourable married and parent tax bands, which would increase your net pay. Confirm your position with the Commissioner for Revenue (CFR).
Official sources
Data last verified 2026-07-18 · tax year 2026 · 18 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
3 sources
- Malta legislation.mt (BMIA 2026) — Single: 0% band up to EUR 12,000 (Act III of 2026, Art. 19)
- Malta legislation.mt (Cap. 318 Sixth Schedule) — Class 1 Category B flat EUR 21.35/week (18+, up to EUR 213.54/week)
- Malta legislation.mt — VAT standard rate 18% (Cap. 406 Art. 19)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Malta tax guides
- How Income Tax Works in Malta (2026): Tax Formula, 0% Band and Married Rates →
- National Insurance in Malta (2026): Class 1 NI, Weekly Categories and Employer Match →
- Self-Employed Taxes in Malta (2026): Class 2 NI, Income Tax and Registration →
- How VAT Works in Malta (2026): Standard 18%, Reduced Rates and the EUR 35,000 Threshold →