MT · Europe · EUR
Malta
Tax rates
Income Tax
35%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01Corporate Tax
35%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19Capital Gains Tax
0%
Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19Crypto Tax
0%
Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Malta using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| EUR 0 | 0% |
| EUR 12,001 | 15% |
| EUR 16,001 | 25% |
| EUR 60,001 | 35% |
Single-computation schedule for basis year 2026 (also used by married couples electing a separate computation); married and parent-rate computations use different thresholds at the same top rate.
Malta taxes resident individuals on a progressive scale from 0% to 35%, with the top 35% bracket reached above EUR 60,000 of annual chargeable income under the basis year 2026 single, married, and parent rate computations. Various reduced flat rates from 7.5% to 15% apply to specific categories such as artists, sportspeople, part-time work, and qualifying expatriates.
VAT
In practice
- Filing
A taxable person established in Malta may register under Article 11 as a small enterprise exempt from charging VAT if domestic annual turnover during the preceding calendar year does not exceed the domestic threshold of EUR 35,000, provided turnover in the year of application has not already exceeded that threshold. An Article 11 registration cannot be backdated: it takes effect from the first day of the month the Commissioner receives the application, or from the start of the economic activity, whichever is later.
Source: Malta Tax and Customs Administration — Guidelines in relation to the VAT rules applicable to small enterprises · as of 2025-04-07- Exemptions
Malta exempts from VAT exports of goods to countries outside the European Union, food for human consumption, and numerous financial services; some of these exempt supplies additionally carry the supplier's right to claim an input tax credit on related purchases.
Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19
Capital Gains Tax
Malta exempts gains from the transfer of shares in a company listed on a recognised stock exchange from capital gains tax. Gains on other capital assets are instead taxed at the individual's marginal personal income tax rate.
Crypto Tax
Malta's Commissioner for Revenue treats cryptocurrency "coins" used as a medium of exchange as falling entirely outside the scope of capital gains tax, so an individual investor's gain on disposal is not taxed. Gains are instead taxed as ordinary income only where the activity amounts to trading, judged by the badges of trade; tokens that meet the Income Tax Act's definition of a security remain subject to capital gains tax.
Wealth Tax
No net wealth tax levied.