🇲🇹 How tax works
in Malta.
2026 · National income tax guide
The calculation, explained.
The standard resident single-person schedule is applied progressively. Married and parent schedules are different.
National insurance, special residence regimes and married/parent tax schedules are excluded.
For doctors
This model is for ordinary individual employment income. Private-practice receipts, professional expenses and medical pension arrangements need a separate assessment. A hospital's withholding is not necessarily your final annual tax.
Tax brackets · EUR
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 12,000 | 0.0% |
| 12,000 – 16,000 | 15.0% |
| 16,000 – 60,000 | 25.0% |
| Above 60,000 | 35.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to €100,000.
- 1. Annual input
- €100,000
- 2. Custom deductible expenses
- − €0
- 3. Modeled allowance / base deduction
- − €0
- 4. Modeled taxable base
- €100,000
| Taxed portion | Rate | Tax |
|---|---|---|
| €12,000 | 0.0% | €0 |
| €4,000 | 15.0% | €600 |
| €44,000 | 25.0% | €11,000 |
| €40,000 | 35.0% | €14,000 |
- 5. Modeled tax credits (capped at tax due)
- − €0
- 6. Included additional tax
- €0
- 7. Income tax
- €25,600
- Effective rate = tax ÷ annual input
- 25.6%
- After income tax, before other deductions
- €74,400
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.