Malta Personal Income Tax
Detailed personal income tax rates and rules for Malta in 2026.
Malta applies progressive income tax rates from 0% to 35%. Different rate scales apply depending on filing status: single, married, and parent. Malta uses a remittance basis for non-domiciled residents, who are taxed only on Malta-source income and foreign income remitted to Malta. A minimum annual tax of €5,000 applies to non-dom residents under certain programmes.
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €9K | 0% |
| €9K – €15K | 15% |
| €15K – €20K | 25% |
| €20K – €60K | 25% |
| €60K+ | 35% |
Filing Deadline
June 30 of the following year
Residency Rule
An individual is Maltese tax resident if they reside in Malta for more than 183 days. Malta distinguishes between domicile and residence: non-domiciled residents benefit from the remittance basis. Various residency programs (GRP, MRVP, Nomad Residence) offer specific tax advantages.
Additional Notes
Malta's Global Residence Programme (GRP) offers EU/EEA/Swiss nationals a 15% flat tax on foreign income remitted to Malta (minimum €15,000 per year). The Malta Retirement Programme (MRP) offers a 15% flat tax on qualifying pension income. The Nomad Residence Permit allows remote workers to live in Malta while working for foreign employers.
How Malta Income Tax compares
Malta’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Europe’s regional average of 32%.
