Malta vs Poland: salary after tax 2026

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

Malta, standard rules5,958euros a month, average · €71,492 a year

Poland, with return relief−€531 a month5,427euros a month, average · €65,126 a year

The full picture

Line	Malta, standard	Poland, return relief	Difference
Gross salary	€100,000	€100,000	€0
In local currency	€100,000	441,130 zł
Income tax	€25,600	€17,080	−€8,520
Tax-free salary	–	€19,388
Social security	€2,908	€9,663	+€6,755
Health contribution	–	€8,130	+€8,130
Total tax and contributions	€28,508	€34,874	+€6,366
Net per year	€71,492	€65,126	−€6,366
Net per month average	€5,958	€5,427	−€531

Poland is calculated in PLN and converted at 4.41 PLN per euro, ECB rate of 13 Nov 2026.

Year by year

Staying in Malta, standard rules apply. Return relief lasts 4 years from your move to Poland.

If I move to Poland in

2026 · now

2027

2028

2029

2030

2031

2032

Stay in Malta

5,958Standard

Move to Poland

–You live in Malta

5,427Relief year 1

5,427Relief year 2

5,427Relief year 3

5,427Relief year 4

4,981Standard

Poland vs Malta

–

−€531

−€977

Staying in Malta pays more in every year shown.

Assumes 2026 rules and your salary stay the same. Poland's new 2027 tax scale has passed the Sejm but isn't law yet, so it isn't used.

What drives the difference

−€8,520

Less income tax in Poland. Return relief makes the first 85,528 zł (about €19,388) of salary tax-free each year.

+€14,886

More in contributions. Contributions come to €17,794 a year in Poland, against €2,908 in Malta.

The tax benefits

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

Poland

Return relief

85,528 zł4 yrs

Tax-free salary each year for people moving to Poland who weren't resident there for 3 years. Contributions are still paid in full.

Read the return relief guide

Sources and limits

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

Poland

Ustawa o podatku dochodowym od osób fizycznych, art. 21 ust. 1 pkt 152 i ust. 43–44, art. 22, art. 26 ust. 1 pkt 2, art. 27, art. 30h · ISAP (Sejm)
Ustawa o systemie ubezpieczeń społecznych, art. 19, art. 22 · ISAP (Sejm)
Ustawa o świadczeniach opieki zdrowotnej finansowanych ze środków publicznych, art. 79, art. 81 · ISAP (Sejm)

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.