Ireland vs Malta: salary after tax 2026

I live in Ireland and I'm thinking about Malta · · rules checked 14 Nov 2026 · sources

Ireland, standard rules5,378euros a month, average · €64,532 a year

Malta, with the 15% HSI rate+€1,463 a month6,841euros a month, average · €82,092 a year

The full picture

Line	Ireland, standard	Malta, HSI	Difference
Gross salary	€100,000	€100,000	€0
Income tax	€27,200	€15,000	−€12,200
Universal Social Charge	€4,031	–	−€4,031
Social security	€4,238	€2,908	−€1,330
Total tax and contributions	€35,468	€17,908	−€17,560
Net per year	€64,532	€82,092	+€17,560
Net per month average	€5,378	€6,841	+€1,463

Year by year

Staying in Ireland, standard rules apply. HSI lasts 5 years from your move to Malta, on a salary of at least €65,000.

If I move to Malta in

2026 · now

2027

2028

2029

2030

2031

2032

Stay in Ireland

5,378Standard

Move to Malta

–You live in Ireland

6,841HSI year 1

6,841HSI year 2

6,841HSI year 3

6,841HSI year 4

6,841HSI year 5

5,958Standard

Malta vs Ireland

–

+€1,463

+€580

Malta pays more in every year from 2027. Up to +€1,463 a month.

Assumes 2026 rules and your salary stay the same.

What drives the difference

−€16,231

Less income tax in Malta. HSI taxes salary in Malta at a flat 15%.

−€1,330

Less in contributions. Contributions come to €2,908 a year in Malta, against €4,238 in Ireland.

The tax benefits

Ireland

SARP

30%5 yrs

30% of salary above €125,000 is left out of income tax, for people their employer assigns to Ireland. USC and PRSI are paid in full.

Read the SARP guide

Malta

Highly Skilled Individuals

15%5 yrs

A flat 15% on salary for people in eligible senior jobs earning at least €65,000. It can be renewed twice.

Read the HSI guide

Sources and limits

Ireland

Taxes Consolidation Act 1997, Notes for Guidance (Finance Act 2025 edition), ss. 15, 461, 472 (income tax), Part 18D (USC), s. 825C (SARP) · Revenue
Finance Act 2025, s. 23 (SARP) · Irish Statute Book
Social Welfare Consolidation Act 2005, s. 13 (PRSI) · Law Reform Commission (revised acts)
Social Welfare (Miscellaneous Provisions) Act 2024, s. 3 (PRSI rates) · Irish Statute Book
Tax and Duty Manual Part 34-00-10, Special Assignee Relief Programme · Revenue

Malta

Income Tax Act (Cap. 123), art. 56 · legislation.mt
Tax Treatment of Highly Skilled Individuals Rules, 2026 (S.L. 123.219) · legislation.mt
Social Security Act (Cap. 318), art. 12, Second Schedule · legislation.mt
Class 1 social security contributions 2026 · Social Security Department

Employment contract, single, constant salary. Not covered: self-employment, partial years, joint filing, children (except Italy's impatriate share).

Calculated by our 2026 rules. How each country is tested, and what isn't checked yet, is on the methodology page.