Income Tax Act and Social Security Act
Malta salary calculator: gross to net and employer cost
On a €30,000 salary taxed at the single rates, income tax is €4,100 and employee social security is €2,768, leaving €23,132 a year, about €1,928 a month. The same employee costs the employer €32,851 once the employer's contribution and the maternity fund levy are added. Enter a salary to see every line.
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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: 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% (legislation.mt: Cap. 123). The Act writes these as a rate less a fixed subtraction; computing them as marginal slices gives the same answer to the cent.
- Social security is Class 1 at 10% of basic weekly wage from each side, employee and employer, with the same amount payable by both, under Part I of the Tenth Schedule to the Social Security Act (Cap. 318) (legislation.mt: Cap. 318). Overtime and the statutory bonuses are not basic wage.
- Verify the weekly maximum before running payroll. The maxima used here, €53.23 a week for a person born on or after 1 January 1962 and €42.31 for a person born earlier, and the €21.35 category B flat rate below a basic weekly wage of €213.54, are the figures in the Tenth Schedule as consolidated on 10 March 2026. That schedule was substituted by Legal Notice 10 of 2025 with effect from 1 January 2024 and no later amendment appears in the consolidated Act. Malta revises the ceiling by legal notice, so this is the figure most likely to have moved: 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, 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, the 15% flat rate available to qualifying highly skilled individuals under separate rules, non-resident rates, tax credits, and any final withholding tax on other income.
Malta Payroll Calculator is an independent information site operated by Ellul Solutions Ltd. 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, 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.
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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. A flat weekly amount replaces the percentage below a basic weekly wage of €213.54, and a flat weekly maximum applies above the top of category C, so contributions stop rising in cash terms on higher salaries.
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 are taken from the Income Tax Act as consolidated on 10 March 2026 and are stable within the year. The social security cash amounts, the €213.54 category threshold and the weekly maxima, come from the Tenth Schedule as substituted with effect from 1 January 2024 and are revised by legal notice; confirm the current year's figures with the Department of Social Security or your payroll provider.
Sources
Know the number before you sign
Tax, social security and the employer's side, itemised from the Acts.
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