Malta tax 2025

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

Expats Company Crypto Invest Compare Budget

Tax simulator *

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

Status

Dependents

Age

1 CAD = 0.6803 EUREnter in EUR, conversion is automatic.

Your income

Status

Gross annual salary (EUR)

= 30 612 EUR

Contributions

−2 413 EUR

≈ 3 547 CAD

7.9 %

IT (brackets)

−4 235 EUR

≈ 6 225 CAD

Eff. 13.8 %

Net annual

23 965 EUR

≈ 35 228 CAD

Monthly net

1 997 EUR

≈ 2 936 CAD

Total burden

21.7 %

Calculation details

── Salarié CDI ──

Brut : 30 612 EUR

Cotisations salarié : −2 413 EUR

Net imposable : 28 199 EUR

→ Revenu fiscal : 28 199 EUR

── Foyer fiscal ──

Revenu imposable (barème) : 28 199 EUR

Barème progressif × 1 part : 4 235 EUR

IR progressif : 4 235 EUR

= Impôt total : 4 235 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 bracket	Rate	Tax
0 → 9 100 EUR	0 %	–
9 100 → 14 500 EUR	15 %	810 EUR
14 500 → 19 500 EUR	25 %	1 250 EUR
19 500 → 60 000 EUR	25 %	2 175 EUR
60 000 → ∞ EUR	35 %	–
Total		4 235 EUR

Household taxable income : 28 199 EUR

Gross IT (schedule) : 4 235 EUR

Progressive IT : 4 235 EUR = 4 235 EUR

Social contributions

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

Employee share

Contribution	Rate	Base
SSC (salarié)Plafond Class 1: 463.84 EUR/semaine	10 %	cap 24 128On total gross salary
Total	~10.0 %

Employer share

Contribution	Rate	Base
SSC (employeur)Part employeur 10%	10 %	cap 24 128On total gross salary
Total	~10.0 %

Self-employed

Contribution	Rate	Base
SSC (indépendant)Class 2 self-employed	15 %	cap 24 128On total gross salary
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.