Malta Tax Rates 2026: Payroll Impact
New tax rates coming into effect in 2026 will directly impact payroll calculations and employee net salaries. Understanding these updates helps businesses stay compliant and avoid unnecessary errors.
Understanding Maltese Payroll
The Malta government has introduced updated personal tax rates for 2026, affecting married taxpayers and parents with dependent children. These changes influence how employee salaries are calculated and must be reflected in payroll reporting.
Understand Your Taxes. Make Better Decisions.
Clear tax structures, explained simply. Review current rates or get direct support tailored to your business.
Single Rates (Standard)
Income Band
€0 – €12,000
€12,001 – €16,000
€16,001 – €60,000
€60,001+
Tax Rate
0%
15%
25%
35%
Credit
€0
€1,800
€3,400
€9,400
Married Rates (Standard)
Income Band
€0 – €15,000
€15,001 – €23,000
€23,001 – €60,000
€60,001+
Tax Rate
0%
15%
25%
35%
Credit
€0
€2,250
€4,550
€10,550
Parent Rates (Current Standard)
Income Band
€0 – €13,000
€13,001 – €17,500
€17,501 – €60,000
€60,001+
Tax Rate
0%
15%
25%
35%
Credit
€0
€1,950
€3,700
€9,700
Tax Rate