Estimate your 2026 personal income tax — including part-time employed, part-time self-employed, and rental income. All in one place.
Compare the 15% flat rate against declaring at progressive rates on your annual return.
| From | To | Rate | Subtract |
|---|---|---|---|
| €0 | €12,000 | 0% | €0 |
| €12,001 | €16,000 | 15% | €1,800 |
| €16,001 | €60,000 | 25% | €3,400 |
| €60,001 | and above | 35% | €9,400 |
| From | To | Rate | Subtract |
|---|---|---|---|
| €0 | €15,000 | 0% | €0 |
| €15,001 | €23,000 | 15% | €2,250 |
| €23,001 | €60,000 | 25% | €4,550 |
| €60,001 | and above | 35% | €10,550 |
| From | To | Rate | Subtract |
|---|---|---|---|
| €0 | €17,500 | 0% | €0 |
| €17,501 | €26,500 | 15% | €2,625 |
| €26,501 | €60,000 | 25% | €5,275 |
| €60,001 | and above | 35% | €11,275 |
New 2026 rates. Resident married couple, one qualifying child (under 18 / under 23 in full-time education), born in Malta, at least one spouse Maltese, EU/EEA national, or Long-Term Resident.
| From | To | Rate | Subtract |
|---|---|---|---|
| €0 | €22,500 | 0% | €0 |
| €22,501 | €32,000 | 15% | €3,375 |
| €32,001 | €60,000 | 25% | €6,575 |
| €60,001 | and above | 35% | €12,575 |
New 2026 rates for two or more qualifying children. Same nationality/residency conditions.
| From | To | Rate | Subtract |
|---|---|---|---|
| €0 | €13,000 | 0% | €0 |
| €13,001 | €17,500 | 15% | €1,950 |
| €17,501 | €60,000 | 25% | €3,700 |
| €60,001 | and above | 35% | €9,700 |
| From | To | Rate | Subtract |
|---|---|---|---|
| €0 | €14,500 | 0% | €0 |
| €14,501 | €21,000 | 15% | €2,175 |
| €21,001 | €60,000 | 25% | €4,275 |
| €60,001 | and above | 35% | €10,275 |
New 2026 rates. Resident parent, one qualifying child (under 18 / under 23 in education), born in Malta, parent is Maltese, EU/EEA national, or Long-Term Resident.
| From | To | Rate | Subtract |
|---|---|---|---|
| €0 | €18,500 | 0% | €0 |
| €18,501 | €25,500 | 15% | €2,775 |
| €25,501 | €60,000 | 25% | €5,325 |
| €60,001 | and above | 35% | €11,325 |
New 2026 rates for two or more qualifying children. Same conditions as above.
| Gross Wages | Rate | Notes |
|---|---|---|
| First €10,000 | 10% flat | Final withholding tax — declared on TA23 |
| Above €10,000 | Progressive | Added to main income, taxed at standard brackets |
Applies where part-time employment is secondary to full-time employment. The employer withholds 10% on payroll up to €10,000. Any excess above €10,000 is aggregated with main employment income and taxed at the individual's applicable progressive rate.
| Net Profit | Rate | Notes |
|---|---|---|
| First €12,000 | 10% flat | Final tax on net profit — declared on TA22 |
| Above €12,000 | Progressive | Added to main income, taxed at standard brackets |
Applies to individuals primarily in full-time employment with a secondary self-employed activity. The 10% applies to net profit (after allowable expenses) up to €12,000. Net profit above €12,000 is declared on the TA22 and aggregated with main income for progressive tax purposes.
| Method | Rate | Deductions | Notes |
|---|---|---|---|
| 15% Flat Rate | 15% | None | Applied to gross rental income. Final tax — rental income does not need to appear on the annual return. |
| Progressive Rate | Standard brackets | Yes — see below | Net rental income is added to total chargeable income and taxed at progressive rates on the annual return. |
Allowable deductions under the progressive method (statutory order):
| Para | Deduction | Basis |
|---|---|---|
| (a) | Loan Interest | Interest on capital borrowed to acquire the property |
| (b) | Ground Rent / Burden | Actual rent, ground rent, or similar burden payable |
| (c) | Licence Fee | Licence fee under the Malta Travel and Tourism Services Act, where applicable |
| (d) | 20% Repair Allowance | 20% of gross rent after deducting (b) and (c) — not available on emphyteutic concession income |
The 15% flat rate must be elected. Once elected, no deductions are permitted and the tax is final. Under the progressive option, net rental income (gross rent less allowable deductions above) is added to total chargeable income and taxed at the applicable progressive bracket. The calculator compares both methods and recommends the lower tax option based on your inputs.
This calculator gives you a solid estimate. For a personalised review covering deductions, allowances, social security, and your specific circumstances, talk to us.
