Cost of Living Boost
Your 2026 salary increase
Working part-time? No worries! Your COLA increase is automatically calculated based on your hours. Same fair treatment, proportional amount.
Minimum Wage Rates
What you should earn at minimum
Industry-Specific Rates
Some industries have their own minimum wages through Wage Regulation Orders (WRO). If your sector has a WRO, those higher rates apply to you. Part-timers get the same hourly rate, just proportional to hours worked.
Your Vacation Days
Time to recharge in 2026
Not working full 40 hours? Your vacation days are automatically adjusted to match your schedule. Fair and simple!
2026 Tax Rates
Better rates for families with children
New Family Benefits in 2026
Parents with children under 18 (or 23 if studying) can now enjoy lower tax rates. Here's what you need to know:
- • Maltese or EU/EEA citizens
- • Long-term Malta residents*
- • Anyone with child custody
- • EU couples with 90% Malta income**
- • Request updated FS4 form
- • Provide nationality proof
- • Submit child documentation
- • Employer processes changes
*Long-term residents: Qualify if your child was born and currently lives in Malta.
**EU/EEA special case: One spouse can be non-resident if 90% of combined worldwide income comes from Malta.
Special Provision for Caregivers
Are you single, widowed, divorced, or separated and caring for a disabled child earning under €3,400 yearly? You can choose to be taxed at married rates! Discuss with your tax advisor to maximize your savings.
Single Rates
Unmarried individuals
| Income (€) | Rate | Subtract |
|---|---|---|
| 0 - 12,000 | 0% | 0 |
| 12,001 - 16,000 | 15% | 1,800 |
| 16,001 - 60,000 | 25% | 3,400 |
| 60,001+ | 35% | 9,400 |
Applies to unmarried, widowed, divorced, or legally separated individuals without qualifying children or who don't meet parent/married criteria.
Married Rates
No children
| Income (€) | Rate | Subtract |
|---|---|---|
| 0 - 15,000 | 0% | 0 |
| 15,001 - 23,000 | 15% | 2,250 |
| 23,001 - 60,000 | 25% | 4,550 |
| 60,001+ | 35% | 10,550 |
Both spouses must be Malta residents. If you're EU/EEA and one spouse lives elsewhere, you can still qualify if 90% of your combined worldwide income comes from Malta.
Married + 1 Child
One dependent
| Income (€) | Rate | Subtract |
|---|---|---|
| 0 - 17,500 | 0% | 0 |
| 17,501 - 26,500 | 15% | 2,625 |
| 26,501 - 60,000 | 25% | 5,275 |
| 60,001+ | 35% | 11,275 |
You must maintain custody of your child, meaning they live with you. The child must be under 18 (or under 23 if in full-time education). At least one parent must be Maltese/EU/EEA or a long-term Malta resident with child born in Malta.
Married with 2+ Children
Two or more dependents
| Income (€) | Rate | Subtract |
|---|---|---|
| 0 - 22,500 | 0% | 0 |
| 22,501 - 32,000 | 15% | 3,375 |
| 32,001 - 60,000 | 25% | 6,575 |
| 60,001+ | 35% | 12,575 |
Yes! Families with 2 or more qualifying children enjoy the highest tax-free threshold at €22,500. This means significantly more take-home pay compared to other categories. The benefits increase substantially with family size.
Parent Rates
Single parent
| Income (€) | Rate | Subtract |
|---|---|---|
| 0 - 13,000 | 0% | 0 |
| 13,001 - 17,500 | 15% | 1,950 |
| 17,501 - 60,000 | 25% | 3,700 |
| 60,001+ | 35% | 9,700 |
Yes! Parent rates apply whether you maintain custody OR pay official child maintenance. You must still meet nationality requirements (Maltese/EU/EEA or long-term resident with child born in Malta).
Parent + 1 Child
One dependent
| Income (€) | Rate | Subtract |
|---|---|---|
| 0 - 14,500 | 0% | 0 |
| 14,501 - 21,000 | 15% | 2,175 |
| 21,001 - 60,000 | 25% | 4,275 |
| 60,001+ | 35% | 10,275 |
The FS4 (Payee Status Declaration) is your key to claiming the right tax rate. The 2026 version includes fields for nationality, long-term residency status, and child information. Get it from your employer and keep it updated whenever your family situation changes!
Parent with 2+ Children
Two or more dependents
| Income (€) | Rate | Subtract |
|---|---|---|
| 0 - 18,500 | 0% | 0 |
| 18,501 - 25,500 | 15% | 2,775 |
| 25,501 - 60,000 | 25% | 5,325 |
| 60,001+ | 35% | 11,325 |
Yes! If you don't qualify for the new 2026 rates (nationality/residency requirements), the previous tax rates continue to apply. You won't lose any existing benefits - the new system only offers additional advantages for those who qualify.
New Leave Rights 2026
Support during difficult times
Miscarriage Leave
Legal Notice 274 of 2025
- • Both parents are entitled
- • Applies before week 22 of pregnancy
- • Medical certificate required
- • Part-time adjusted proportionally
Child Bereavement Leave
Legal Notice 275 of 2025
- • For loss of child under 18
- • Both parents covered
- • Can postpone up to 2 weeks
- • Valid reason required for delay
Nomad Residence Permit
Tax guidelines for digital nomads & remote workers
🗺️ Latest Update: The Malta Tax and Customs Administration has issued guidance on the Nomad Residence Permit (Income Tax) Rules, providing greater clarity on tax treatment for holders of the Nomad Residence Permit.
✨ Key Highlights
10% Flat Tax Rate
Income derived from authorised remote work is subject to a 10% flat tax rate, applicable only to qualifying foreign-sourced employment or self-employment arrangements.
12-Month Tax Exemption
A 12-month exemption period from tax on authorised work may apply from the date of permit issuance or from 1 January 2024, whichever is later. This means 0% tax for your first year!
Foreign Employer Status
Foreign employers of nomad permit holders remain outside Malta's FSS (Social Security) system, as long as they are not resident or operating through a fixed place of business in Malta.
Compliance Requirements
Permit holders are required to maintain full compliance with Maltese tax obligations, including filing any required returns and supporting documentation.
Who Qualifies?
Working remotely for a foreign employer that is not established in Malta and has no fixed place of business in Malta.
Operating your own business or providing services to foreign clients, with income sourced from outside Malta.
Important: These updates reinforce Malta's commitment to offering a clear and structured regulatory environment for international remote workers while maintaining the integrity of its tax system. For more details and official eligibility criteria, you can check the government portal via below button.
Social Security Contributions 2026
Class One (Employed) Persons
What you need to know: Social Security contributions and Maternity Trust Fund contributions are automatically deducted from your salary. Both you and your employer contribute based on your wage category. These contributions fund your future benefits including pensions, sickness, and maternity benefits.
| Cat. | From | To | Emp. | Empr. | Total | Mat. |
|---|---|---|---|---|---|---|
| A | €0.10 | €229 | €6.62 | €6.62 | €13 | €0.20 |
| B | €0.10 | €229 | €23* | €23 | €46 | €0.69 |
|
👴 Born ≤ 31 Dec 1961
|
||||||
| C1 | €229 | €490 | 10% | 10% | n/a | 0.30% |
| D1 | €490 | n/a | €49 | €49 | €98 | €1.47 |
|
👨💼 Born ≥ 1 Jan 1962
|
||||||
| C2 | €229 | €559 | 10% | 10% | n/a | 0.30% |
| D2 | €559 | n/a | €56 | €56 | €112 | €1.68 |
| E | n/a | n/a | 10% €4.38 |
10% €4.38 |
n/a | 0.3% €0.13 |
| F | n/a | n/a | 10% €7.94 |
10% €7.94 |
n/a | 0.3% €0.24 |
Daily Benefits Rates (2026)
Community Resources
Free tools and insights to help you thrive in Malta