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2026 Edition · Verified & Updated

Work in Malta.
Unfiltered.

Income tax brackets, social security, COLA, minimum wage, leave rights and the nomad permit — every number that matters, written in plain language for anyone working in Malta.

Trusted By
Your 2026 Salary Increase

Cost of Living Adjustment

Weekly Boost
€4.66
Every week, full-time
Yearly Total
€242.32
Annual adjustment
Per Hour (part-time)
€0.12
Proportional rate
💡

Working part-time? Your COLA increase is calculated proportionally based on your hours. Same fair treatment, scaled amount.

What you should earn at minimum

Minimum Wage Rates

Adults 18+
€229.44
Per week
Age 17
€222.66
Per week
Under 17
€219.82
Per week
⚖️

Industry-specific rates: Some sectors have higher minimums through Wage Regulation Orders (WRO). If your sector has a WRO, those rates take precedence. Part-timers receive the same hourly rate, proportional to hours worked.

Time to recharge in 2026

Your Vacation Days

Total Paid Days (40hr week)
27
days per year
Standard Leave
192 hrs
Basic annual leave
Bonus (weekend holidays)
24 hrs
3 holidays on weekends
📊

Not working full 40 hours? Your vacation entitlement is automatically adjusted proportionally to match your schedule.

Progressive rates by status

2026 Income Tax Rates

✨

New for 2026: Parents with children under 18 (or 23 if studying) now qualify for lower tax rates. Eligible: Maltese/EU/EEA citizens, long-term Malta residents, and anyone with custody or paying official child maintenance. Update your FS4 form with your employer.

Single
Unmarried individuals
Income (€)RateSubtract
0 – 12,0000%0
12,001 – 16,00015%1,800
16,001 – 60,00025%3,400
60,001+35%9,400
Married
No children
Income (€)RateSubtract
0 – 15,0000%0
15,001 – 23,00015%2,250
23,001 – 60,00025%4,550
60,001+35%10,550
Parent
Single parent, no additional children
Income (€)RateSubtract
0 – 13,0000%0
13,001 – 17,50015%1,950
17,501 – 60,00025%3,700
60,001+35%9,700
Married + 1 Child
One dependent
Income (€)RateSubtract
0 – 17,5000%0
17,501 – 26,50015%2,625
26,501 – 60,00025%5,275
60,001+35%11,275
Married + 2 Children
Two or more dependents
Income (€)RateSubtract
0 – 22,5000%0
22,501 – 32,00015%3,375
32,001 – 60,00025%6,575
60,001+35%12,575
Parent + 1 Child
One dependent
Income (€)RateSubtract
0 – 14,5000%0
14,501 – 21,00015%2,175
21,001 – 60,00025%4,275
60,001+35%10,275
Parent + 2 or More Children
Highest tax-free threshold available
Income (€)RateSubtract
0 – 18,5000%0
18,501 – 25,50015%2,775
25,501 – 60,00025%5,325
60,001+35%11,325
⚠️

Special caregiver provision: Single, widowed, divorced or separated persons caring for a disabled child earning under €3,400 yearly may opt to be taxed at married rates. Consult a tax advisor to maximise your savings.

Support during difficult times

New Leave Rights 2026

Miscarriage Leave
Legal Notice 274 of 2025
7
days for both parents
Applies before week 22 of pregnancy
Both parents are entitled
Medical certificate required
Part-time adjusted proportionally
Child Bereavement
Legal Notice 275 of 2025
7
days for both parents
For loss of a child under 18
Both parents covered
Can be postponed up to 2 weeks
Valid reason required for delay
Tax guidelines for remote workers

Nomad Residence Permit

Flat Tax Rate
10%
On qualifying foreign-sourced income
Tax Exemption Period
12
Months at 0% tax from permit date
💼 Foreign Employer Status
Foreign employers of nomad permit holders remain outside Malta's social security system, provided they are not resident or operating through a fixed place of business in Malta.
📋 Who Qualifies?
Remote employees working for a foreign employer not established in Malta, and self-employed freelancers providing services to foreign clients with income sourced from outside Malta.
💡

Compliance required: Permit holders must maintain full compliance with Maltese tax obligations, including filing required returns and supporting documentation.

Class One — Employed Persons

Social Security 2026 — Plain English

Think of social security like a shared piggy bank. Every week, you put money in, and your employer puts in the same amount. That money funds your future — pension, sick pay, maternity leave. It's deducted automatically.

01
The basic rule: you pay 10% of your weekly wage
Your employer pays the same 10%. But there are caps — you don't pay 10% on every single euro you earn.
02
Your birth year determines your cap
Malta split the rules based on when you were born.
Born before 1962
Up to €490/week
You pay 10% of your weekly wage
Above €490/week → flat €49/week maximum
Born 1962 or later
Up to €559/week
You pay 10% of your weekly wage
Above €559/week → flat €56/week maximum
💡Example: Born in 1985, earning €800/week? You pay €56/week — not €80. The cap protects higher earners from paying endlessly more.
03
If you earn below minimum wage (€229.44/week)
A flat rate applies instead of a percentage.
Under 18 (Cat. A)
€6.62 /week
You + employer = €13.24 total
18 and over (Cat. B)
€23 /week
You + employer = €46 total
04
Students have their own rates (Student-Worker Scheme)
If you're working while studying, reduced contributions apply.
Students under 18
10% min €4.38/wk
You + employer, same rate
Students 18+
10% min €7.94/wk
You + employer, same rate
🛡️

The bottom line: Most employed people pay 10% of weekly wages in social security, up to a cap. Your employer matches it. It's automatic — you never file anything. And it's building your safety net for the future.

FreeMalta Platform

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Questions Answered

Malta uses progressive rates 0–35%. Single: 0% to €12,000, 15% €12,001–€16,000, 25% €16,001–€60,000, 35% above €60,000. Married and parent statuses have wider tax-free thresholds. New for 2026: parents with qualifying children benefit from further expanded brackets.
The 2026 COLA is €4.66 per week for full-time employees, equating to €242.32 annually. Part-time workers receive a proportional amount based on their hours.
Adults 18+: €229.44/week. Age 17: €222.66/week. Under 17: €219.82/week. Some sectors have higher minimums through Wage Regulation Orders.
Full-time 40-hour employees are entitled to 27 days (216 hours) per year — 192 hours standard leave plus 24 hours for public holidays falling on weekends. Part-time entitlements are proportional.
Both employees and employers pay 10% of weekly wages. Cap: €49/week each (born before 1962, ceiling €490/week) or €56/week each (born 1962+, ceiling €559/week). Earners below €229.44/week pay a flat €23/week.
Nomad permit holders pay a flat 10% on qualifying foreign-sourced income, with a 12-month tax exemption from permit issuance — meaning 0% for the first year.
Two new entitlements under Legal Notices 274 and 275 of 2025: 7 days miscarriage leave for both parents (before week 22, with medical certificate), and 7 days child bereavement leave for loss of a child under 18. Both available proportionally to part-time workers.
Yes. Parents with children under 18 (or 23 if in full-time education) qualify for parent tax rates. Eligible: Maltese/EU/EEA citizens, long-term Malta residents, and anyone with custody or paying official child maintenance. Update your FS4 form with your employer.