Income Tax Act and Social Security Act
Malta salary calculator: the tax calculator for net pay
At the single rates, a €30,000 salary pays €4,100 income tax and €2,768 employee social security, leaving €23,132 yearly (about €1,928 monthly). The employer pays €32,851 with its contribution and maternity fund levy. Enter a salary for every line.
Email me this result
We will send you these figures and a link back to them. One email, nothing else unless you tick the box.
The basis
- Income tax is computed from the tables in article 56(1) of the Income Tax Act (Cap. 123) as consolidated on 10 March 2026 (legislation.mt: Cap. 123). The Act writes each band as a rate less a fixed subtraction; computing them as marginal slices gives the same answer to the cent.
- Single: 0% to €12,000, 15% to €16,000, 25% to €60,000, then 35%. Married: 0% to €15,000, 15% to €23,000, 25% to €60,000, then 35%. Parent: 0% to €13,000, 15% to €17,500, 25% to €60,000, then 35%.
- Social security is Class 1 at 10% of basic weekly wage from each side, employee and employer. It is set by Part I of the Tenth Schedule to the Social Security Act (Cap. 318) (legislation.mt: Cap. 318). Both sides pay the same amount. Overtime and the statutory bonuses are not basic wage.
- Verify the weekly maximum before running payroll. The maxima used here are €53.23 a week for a person born on or after 1 January 1962 and €42.31 for a person born earlier. Below a basic weekly wage of €213.54, the category B flat rate is €21.35.
- These are the figures in the Tenth Schedule as consolidated on 10 March 2026. Legal Notice 10 of 2025 substituted that schedule with effect from 1 January 2024, and no later amendment appears in the consolidated Act. Malta revises the ceiling by legal notice, so check it against the current year's rate sheet.
- The employer also pays a maternity fund contribution of 0.3% of basic weekly wage under Part IV of the Tenth Schedule. That is between €0.64 and €1.60 a week for a person born on or after 1 January 1962 (€1.27 for earlier cohorts). Same consolidation date, same verification point.
- The calculator assumes an employee aged 18 or over in ordinary insurable employment for a full 52 contribution weeks. Under-18 rates, student-worker schemes, part-time elections and any year treated as 53 contribution weeks are outside it.
- Not modelled: the statutory bonus and weekly allowance, cost of living adjustment, fringe benefits and non-resident rates. Also not modelled: the 15% flat rate for qualifying highly skilled individuals under separate rules, tax credits, and any final withholding tax on other income.
Malta Payroll Calculator is an information site. It is not affiliated with the Malta Tax and Customs Administration, the Department of Social Security or any Maltese authority, and nothing here is tax, legal or accounting advice. Figures are computed from the Income Tax Act and the Social Security Act as consolidated on the dates stated; social security cash amounts are revised by legal notice and should be confirmed against the current year's rates before running payroll.
Malta gross to net at the single rates
Last updated
Income tax, employee social security, net pay and the employer's total cost across a range of basic salaries. Each row is for a person born on or after 1 January 1962, assessed at the single rates. Every row is produced by the calculator's own formulas, so the table and the tool cannot disagree.
Income tax from the single-rate table in article 56(1)(b)(i) of the Income Tax Act (Cap. 123) as consolidated on 10 March 2026. Social security at 10% of basic weekly pay from each side, floored at €21.35 and capped at €53.23 a week, and the employer maternity fund contribution at 0.3% capped at €1.60 a week, from the Tenth Schedule to the Social Security Act (Cap. 318) as consolidated on 10 March 2026 (substituted by Legal Notice 10 of 2025, in force from 1 January 2024). Fifty-two contribution weeks assumed. Malta sets the social security ceiling by legal notice and no 2026 amendment appears in the consolidated Act, so treat the contribution columns as the legislated position and verify the current year's ceiling before running payroll.
| Gross salary | Income tax (single) | Employee SSC | Net pay | Employer cost |
|---|---|---|---|---|
| €15,000 | €450 | €1,500 | €13,050 | €16,545 |
| €20,000 | €1,600 | €2,000 | €16,400 | €22,060 |
| €25,000 | €2,850 | €2,500 | €19,650 | €27,575 |
| €30,000 | €4,100 | €2,768 | €23,132 | €32,851 |
| €40,000 | €6,600 | €2,768 | €30,632 | €42,851 |
| €50,000 | €9,100 | €2,768 | €38,132 | €52,851 |
| €60,000 | €11,600 | €2,768 | €45,632 | €62,851 |
| €80,000 | €18,600 | €2,768 | €58,632 | €82,851 |
- A single person on €30,000 in Malta pays €4,100 in income tax and €2,768 in Class 1 social security, taking home €23,132 a year on the legislated rates.
- Malta charges no income tax on the first €12,000 at the single rates, €13,000 at the parent rates and €15,000 at the married rates, under article 56(1) of the Income Tax Act.
- Employee and employer each pay 10% of basic weekly wage in Class 1 social security, and both stop at the same weekly ceiling, so the contribution is flat in cash terms above roughly €27,700 of basic pay.
- The 35% top rate of Maltese income tax starts at €60,000 of chargeable income for every computation: single, married and parent.
Cite this page
“Malta gross to net at the single rates”, Malta Payroll Calculator, https://maltapayrollcalculator.com/ (updated 2026-08-15). Income tax from the single-rate table in article 56(1)(b)(i) of the Income Tax Act (Cap. 123) as consolidated on 10 March 2026. Social security at 10% of basic weekly pay from each side, floored at €21.35 and capped at €53.23 a week, and the employer maternity fund contribution at 0.3% capped at €1.60 a week, from the Tenth Schedule to the Social Security Act (Cap. 318) as consolidated on 10 March 2026 (substituted by Legal Notice 10 of 2025, in force from 1 January 2024). Fifty-two contribution weeks assumed. Malta sets the social security ceiling by legal notice and no 2026 amendment appears in the consolidated Act, so treat the contribution columns as the legislated position and verify the current year's ceiling before running payroll.
Want a Maltese payroll professional to check this?
Tell us what you are working out and we will pass your details to up to three Malta corporate service providers, who contact you directly.
Related guides
Sourced, dated, kept current.
Frequently asked
How is net salary calculated in Malta?
Gross basic salary less income tax and less employee Class 1 social security. On €30,000 at the single rates that is €30,000 less €4,100 of tax and less €2,768 of contributions, giving €23,132 a year or about €1,928 a month. Social security is not deductible against chargeable income, so the two are computed independently on the same gross figure.
What are the income tax rates in Malta?
Article 56(1) of the Income Tax Act sets three tables. At the single rates, nothing to €12,000, then 15% to €16,000, 25% to €60,000 and 35% above. The married rates run nil to €15,000, 15% to €23,000, then 25% and 35%. The parent rates run nil to €13,000, 15% to €17,500, then 25% and 35%.
How much is social security in Malta?
Class 1 is 10% of basic weekly wage from the employee and 10% from the employer, under Part I of the Tenth Schedule to the Social Security Act. Below a basic weekly wage of €213.54, a flat weekly amount replaces the percentage. Above the top of category C a flat weekly maximum applies, so contributions stop rising in cash terms.
Does the employer pay anything besides social security?
Yes, a maternity fund contribution of 0.3% of basic weekly wage under Part IV of the Tenth Schedule, subject to its own weekly floor and ceiling. On the legislated ceiling that is a small figure, under €90 a year, but it belongs in an employment cost budget alongside the employer's 10%.
Is overtime subject to social security in Malta?
The Tenth Schedule charges Class 1 contributions on the basic weekly wage or the weekly equivalent of the basic monthly salary. Overtime and the statutory bonuses are not basic wage, which is why a payroll run can show contributions that do not move when overtime does. Income tax, by contrast, applies to the whole emolument.
Which figures on this page should I check before relying on them?
The income tax bands come from the Income Tax Act as consolidated on 10 March 2026 and are stable within the year. Social security's cash amounts (the €213.54 category threshold and the weekly maxima) come from the Tenth Schedule as substituted from 1 January 2024. Confirm this year's figures with the Department of Social Security or your payroll provider.
Is this a Malta income tax calculator as well as a salary calculator?
Yes. It is a salary and tax calculator in one. Enter the gross annual basic salary and it applies the article 56 income tax table you choose (single, married or parent) and the employee's Class 1 social security. It then shows the Malta salary tax, the net salary a year and a month, and the employer's cost.
Can I use the Malta salary calculator per hour?
The calculator takes an annual basic salary, so convert an hourly wage first. Multiply the hourly rate by the hours you are paid for in a year: 40 hours a week for 52 weeks is 2,080 hours, so €12 an hour is €24,960. The wage calculator then works out tax and contributions on the whole year.
Sources
This site's own datasets, every figure quoted from its source and dated:
- The Malta Advertised Pay Index carries 24 published figures read from 5 sources' own pages; the 18 published figures given without a breakdown run from 1,100 to 3,628 EUR, read 11 November 2026.
- The median published figure in the Malta Earnings Benchmark is 3,432.50 EUR across 6 sources' own pages (range 3,170 to 3,628 EUR), read 11 November 2026.
- The Malta Payroll Rate Table carries 40 published figures read from 7 sources' own pages; the 31 published figures given by figure run from 0 to 35 percent, read 7 November 2026.
Know the number before you sign
Tax, social security and the employer's side, itemised from the Acts.
Put this on your site
<script src="https://maltapayrollcalculator.com/embed.js" async></script>