netlands

Malta salary after tax 2026

Rules checked 15 Nov 2026 · enacted rules only · sources

Standard rules5,958euros a month, average · €71,492 a year28.5% effective rate, all taxes and contributions
With the 15% HSI rate+€883 a month6,841euros a month, average · €82,092 a year17.9% effective rate, all taxes and contributions

The full picture

Malta is calculated in euros. Other currencies are converted at the rate shown with your result.

Single, resident in Malta, born in 1962 or later, employed all year. The salary is your contract pay, without the statutory bonuses. Results update as you type.

LineStandardHSI 15%Difference
Chargeable income€100,000€100,000€0
Income tax€25,600€15,000−€10,600
Standard: 35% of income minus €9,400. HSI: 15% of all pay35%15%
Social security (Class 1)€2,908€2,908€0
10% of your weekly wage, at most €55.93, × 52 weeks€55.93 a week€55.93 a week
Total tax and contributions€28,508€17,908−€10,600
Effective rate all taxes and contributions, as a share of gross28.5%17.9%−10.6 pts
Net per year€71,492€82,092+€10,600
Net per month average€5,958€6,841+€883

The HSI rules change income tax only. Social security is the same in both columns.

Where every euro goes

Both bars are your €100,000. The HSI rate moves €10,600 from income tax to your pocket.

Standard
Take-home€71,492
Income tax€25,600
€5,958 a month
HSI
Take-home€82,092 +€10,600
Income tax€15,000
€6,841 a month
Social security, €2,908 in both

Your HSI years

The 15% rate lasts 5 years in a row from the first year it's granted for. It can be extended twice by 5 years, up to 15 years, but never past 2040. Here: one 5-year run, then standard rules.

Your salary grows by this much each year after 2026. Tax rules stay at 2026.
4 more HSI years after this one. From 2031, unless it's extended, you keep €883 less a month.
Years after 2026 assume the 2026 rules and your salary stay the same.

Your tax steps

On standard rules the first €12,000 is tax-free, and the rate climbs to 35% on income above €60,000. The HSI rules tax all your pay at a flat 15%, once it reaches €65,000 a year.

0%
25%
35%
HSI 15%
€0€60,000you, €100,000€150,000
Standard rate on chargeable incomeYour top step, standard rulesHSI flat rate, from €65,000

The Highly Skilled Individuals rules

Read the full guide
15%

Flat rate on all pay from the qualifying job, with no allowances or deductions. Pay above €7,000,000 is taxed at 35%.

5 yrs

5 years in a row, extendable twice, up to 15 years. The same for every nationality.

65,000

The least you must earn a year, €65,000, not counting fringe benefits. It rises to €75,000 from 2031.

2035

Apply to the regulator of your employer's sector (such as the MFSA, the Malta Gaming Authority or Malta Enterprise) by the end of 2035. Social security is still paid in full.

Sources and limits

Employment income only. Not covered: self-employment, married and parent rates, children, people born before 1962, the statutory bonuses and weekly allowance (€512.52 a year, taxed), fringe benefits, partial years.

Calculated by our Malta rules for 2026 and checked at €30,000 against an independent online calculator. The HSI results are computed by us only, from published summaries of the 2026 rules: we haven't yet read them in the official text.