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Malta

Malta tax 2025

Taxes, contributions, legal statuses, crypto, real estate. 2025 data.

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Tax simulator *

Simulate your taxation in Malta based on your status, income and family situation. Calculation includes progressive brackets, social contributions and family quotient.

1 AUD = 0.6024 EUREnter in EUR, conversion is automatic.

Your income

= 27 108 EUR

Contributions

−2 413 EUR

≈ 4 005 AUD

8.9 %

IT (brackets)

−3 359 EUR

≈ 5 576 AUD

Eff. 12.4 %

Net annual

21 337 EUR

≈ 35 419 AUD

Monthly net

1 778 EUR

≈ 2 952 AUD

Total burden

21.3 %

Calculation details

── Salarié CDI ──

Brut : 27 108 EUR

Cotisations salarié : −2 413 EUR

Net imposable : 24 696 EUR

→ Revenu fiscal : 24 696 EUR

── Foyer fiscal ──

Revenu imposable (barème) : 24 696 EUR

Barème progressif × 1 part : 3 359 EUR

IR progressif : 3 359 EUR

= Impôt total : 3 359 EUR

Compare with another country

* Indicative simulation, not contractual

Income tax brackets

The progressive schedule has 5 brackets. Only the portion of income in each bracket is taxed at its rate.

Income bracketRateTax
0 → 9 100 EUR0 %–
9 100 → 14 500 EUR15 %810 EUR
14 500 → 19 500 EUR25 %1 250 EUR
19 500 → 60 000 EUR25 %1 299 EUR
60 000 → ∞ EUR35 %–
Total 3 359 EUR

Household taxable income : 24 696 EUR

Gross IT (schedule) : 3 359 EUR

Progressive IT : 3 359 EUR = 3 359 EUR

Social contributions

Mandatory social contributions in Malta. Caps depend on PASS (0 EUR in 2025).

Employee share

ContributionRateBase
SSC (salarié)10 %cap 24 128
Total~10.0 %

Employer share

ContributionRateBase
SSC (employeur)10 %cap 24 128
Total~10.0 %

Self-employed

ContributionRateBase
SSC (indépendant)15 %cap 24 128
Total~15.0 %

VAT / Indirect taxes

Standard VAT

18 %

Taux standard

Reduced rate

7 %

Hébergement touristique

Reduced rate 2

5 %

Alimentation, énergie, médicaments

Which regime to choose?

Your legal status determines contributions, taxation and social protection. Click a status for details.

Employment

Sole proprietorship

Companies (SASU, SARL, SAS...)

Crypto assets

0% for individuals holding crypto as a long-term store of value. Active trading may be taxed at progressive rates (max 35%). Advanced regulatory framework (MFSA Virtual Financial Assets Act). Malta is a recognized European crypto hub.

Capital gains

0 %

Crypto swap

Not taxable

Reporting

Required

Crypto score

50/100

Real estate

Real estate taxation in Malta: rental income and capital gains depend on residency.

Stocks, dividends, investments

Investment taxation in Malta.

Dividends

Variable

Gains

Variable

Interest

Variable

Real examples

Real-life examples in Malta. Contributions + tax = what stays in your pocket. *

Single employee, €35k gross

Gross income35 000 EUR
Social contributions−2 413 EUR
Income tax−5 332 EUR (15.2 %)
Net annual27 255 EUR
Total burden22.1 %

Married 2 kids, €50k + €30k employees

Gross income80 000 EUR
Social contributions−4 826 EUR
Income tax−17 496 EUR (21.9 %)
Net annual57 678 EUR
Total burden27.9 %

Micro BNC, €77k revenue

Gross income77 000 EUR
Social contributions−16 247 EUR
Income tax−9 890 EUR (12.8 %)
Net annual50 863 EUR
Total burden33.9 %

Senior exec, €90k gross

Gross income90 000 EUR
Social contributions−2 413 EUR
Income tax−21 841 EUR (24.3 %)
Net annual65 747 EUR
Total burden26.9 %

* Indicative simulation, not contractual. Rounded results.

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* Indicative data — 2025 rates. Simulation results are not contractual. Verify with a tax advisor.