# Malta tax salary: Malta Payroll Rate Table

> 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.

Malta Payroll Calculator · https://maltapayrollcalculator.com/datasets/malta-payroll-rate-table/ · computed 2026-11-08

**Range by figure:** 0 to 35 % (range 0 to 35 %; 32 published figures; 11 of 23 sources read publish one).

11 of the 23 named sources read in full publish a figure; 12 publish none, read 7 November 2026.

## By figure

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| figure income-tax-single-band-0-12000-2026 | 0 % | 0 to 0 % | 1 |
| figure income-tax-married-band-0-15000-2026 | 0 % | 0 to 0 % | 1 |
| figure income-tax-married-1-child-band-0-17500-2026 | 0 % | 0 to 0 % | 1 |
| figure income-tax-married-2-children-band-0-22500-2026 | 0 % | 0 to 0 % | 1 |
| figure income-tax-parent-band-0-13000-2026 | 0 % | 0 to 0 % | 1 |
| figure income-tax-parent-1-child-band-0-14500-2026 | 0 % | 0 to 0 % | 1 |
| figure income-tax-parent-2-children-band-0-18500-2026 | 0 % | 0 to 0 % | 1 |
| figure income-tax-single-band-0-12000-2025 | 0 % | 0 to 0 % | 1 |
| figure income-tax-married-band-0-15000-2025 | 0 % | 0 to 0 % | 1 |
| figure income-tax-parent-band-0-13000-2025 | 0 % | 0 to 0 % | 1 |
| figure minimum-weekly-wage-2025 | 221.78 EUR | 221.78 to 221.78 EUR | 1 |
| figure minimum-weekly-wage-2026 | 229.44 EUR | 229.44 to 229.44 EUR | 1 |
| figure minimum-hourly-rate-2025 | 5.54 EUR | 5.54 to 5.54 EUR | 1 |
| figure minimum-hourly-rate-2026 | 5.74 EUR | 5.74 to 5.74 EUR | 1 |
| figure maternity-leave-contribution-rate | 0.3 % | 0.3 to 0.3 % | 1 |
| figure pro-rata-bonus-and-allowance-per-week | 9.85 EUR | 9.85 to 9.85 EUR | 1 |
| figure pro-rata-bonus-per-day | 0.74 EUR | 0.74 to 0.74 EUR | 1 |
| figure pro-rata-allowance-per-week | 4.66 EUR | 4.66 to 4.66 EUR | 1 |
| figure part-time-final-tax-rate | 10 % | 10 to 10 % | 1 |
| figure part-time-self-employment-cap | 12,000 EUR | 12,000 to 12,000 EUR | 1 |
| figure statutory-bonus-june | 135.1 EUR | 135.1 to 135.1 EUR | 1 |
| figure weekly-allowance-march | 121.16 EUR | 121.16 to 121.16 EUR | 1 |
| figure weekly-allowance-september | 121.16 EUR | 121.16 to 121.16 EUR | 1 |
| figure emergency-tax-rate-no-fs4 | 35 % | 35 to 35 % | 1 |
| figure part-time-income-cap | 10,000 EUR | 10,000 to 10,000 EUR | 1 |
| figure income-tax-married-2-children-band-22501-32000-2026 | 15 % | 15 to 15 % | 1 |
| figure income-tax-married-2-children-band-32001-60000-2026 | 25 % | 25 to 25 % | 1 |
| figure income-tax-married-2-children-band-60001-and-over-2026 | 35 % | 35 to 35 % | 1 |
| figure income-tax-parent-band-13001-17500-2026 | 15 % | 15 to 15 % | 1 |
| figure income-tax-parent-band-17501-60000-2026 | 25 % | 25 to 25 % | 1 |
| figure income-tax-parent-band-60001-and-over-2026 | 35 % | 35 to 35 % | 1 |
| figure income-tax-parent-1-child-band-14501-21000-2026 | 15 % | 15 to 15 % | 1 |
| figure income-tax-parent-1-child-band-21001-60000-2026 | 25 % | 25 to 25 % | 1 |
| figure income-tax-parent-1-child-band-60001-and-over-2026 | 35 % | 35 to 35 % | 1 |
| figure income-tax-parent-2-children-band-18501-25500-2026 | 15 % | 15 to 15 % | 1 |
| figure income-tax-parent-2-children-band-25501-60000-2026 | 25 % | 25 to 25 % | 1 |
| figure income-tax-parent-2-children-band-60001-and-over-2026 | 35 % | 35 to 35 % | 1 |
| figure minimum-weekly-wage-age-17-2025 | 215 EUR | 215 to 215 EUR | 1 |
| figure minimum-weekly-wage-age-16-2025 | 212.16 EUR | 212.16 to 212.16 EUR | 1 |
| figure ssc-class1-category-b-employee-optional-10pct-basic-weekly-wage-2026 | 10 % | 10 to 10 % | 1 |
| figure ssc-class1-category-c-born-to-1961-weekly-229.45-490.38-10pct-2026 | 10 % | 10 to 10 % | 1 |
| figure ssc-class1-category-c-born-from-1962-weekly-229.45-559.30-10pct-2026 | 10 % | 10 to 10 % | 1 |
| figure ssc-class1-category-b-employee-optional-10pct-basic-weekly-wage-2025 | 10 % | 10 to 10 % | 1 |
| figure ssc-class1-category-c-born-to-1961-weekly-221.79-451.91-10pct-2025 | 10 % | 10 to 10 % | 1 |
| figure ssc-class1-category-c-born-from-1962-weekly-221.79-544.28-10pct-2025 | 10 % | 10 to 10 % | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [MTCA tax on income from part-time work (FAQ)](https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/tax-on-income-from-part-time-work) | 12,000 EUR | part-time-self-employment-cap | 2026-11-07 |
| [MTCA final settlement system FAQ](https://mtca.gov.mt/personal-tax/individual/faqs/faqs1/general-questions-1/final-settlement-system) | 10,000 EUR | part-time-income-cap | 2026-11-07 |
| [MTCA tax rebate on pension income after 61](https://mtca.gov.mt/personal-tax/pensioners/tax-rebate-on-pension-income-received-after-61-years-of-age) | 534 EUR |  | 2026-11-07 |
| [DIER national minimum wage](https://dier.gov.mt/en/services/employment-conditions/wages/national-minimum-wage/) | 229.44 EUR | minimum-weekly-wage-2026 | 2026-11-07 |
| [DIER national minimum wage](https://dier.gov.mt/en/services/employment-conditions/wages/national-minimum-wage/) | 221.78 EUR | minimum-weekly-wage-2025 | 2026-11-07 |
| [DIER wages FAQ](https://dier.gov.mt/en/faqs/wages/) | 215 EUR | minimum-weekly-wage-age-17-2025 | 2026-11-07 |
| [DIER wages FAQ](https://dier.gov.mt/en/faqs/wages/) | 212.16 EUR | minimum-weekly-wage-age-16-2025 | 2026-11-07 |
| [DIER wages FAQ](https://dier.gov.mt/en/faqs/wages/) | 135.1 EUR | statutory-bonus-june | 2026-11-07 |
| [DIER wages FAQ](https://dier.gov.mt/en/faqs/wages/) | 121.16 EUR | weekly-allowance-march | 2026-11-07 |
| [DIER wages FAQ](https://dier.gov.mt/en/faqs/wages/) | 121.16 EUR | weekly-allowance-september | 2026-11-07 |
| [MTCA final settlement system FAQ](https://mtca.gov.mt/personal-tax/individual/faqs/faqs1/general-questions-1/final-settlement-system) | 35 % | emergency-tax-rate-no-fs4 | 2026-11-07 |
| [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 35 % |  | 2026-11-07 |
| [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 35 % |  | 2026-11-07 |
| [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 35 % |  | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 35 % | income-tax-married-2-children-band-60001-and-over-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 35 % | income-tax-parent-band-60001-and-over-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 35 % | income-tax-parent-1-child-band-60001-and-over-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 35 % | income-tax-parent-2-children-band-60001-and-over-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 25 % |  | 2026-11-07 |
| [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 25 % |  | 2026-11-07 |
| [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 25 % |  | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 25 % | income-tax-married-2-children-band-32001-60000-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 25 % | income-tax-parent-band-17501-60000-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 25 % | income-tax-parent-1-child-band-21001-60000-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 25 % | income-tax-parent-2-children-band-25501-60000-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 15 % |  | 2026-11-07 |
| [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 15 % |  | 2026-11-07 |
| [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 15 % |  | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 15 % | income-tax-married-2-children-band-22501-32000-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 15 % | income-tax-parent-band-13001-17500-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 15 % | income-tax-parent-1-child-band-14501-21000-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 15 % | income-tax-parent-2-children-band-18501-25500-2026 | 2026-11-07 |
| [MTCA tax on income from part-time work (FAQ)](https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/tax-on-income-from-part-time-work) | 10 % | part-time-final-tax-rate | 2026-11-07 |
| [MTCA Class 1 social security contribution rates 2026](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2026) | 10 % | ssc-class1-category-b-employee-optional-10pct-basic-weekly-wage-2026 | 2026-11-07 |
| [MTCA Class 1 social security contribution rates 2026](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2026) | 10 % | ssc-class1-category-c-born-to-1961-weekly-229.45-490.38-10pct-2026 | 2026-11-07 |
| [MTCA Class 1 social security contribution rates 2026](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2026) | 10 % | ssc-class1-category-c-born-from-1962-weekly-229.45-559.30-10pct-2026 | 2026-11-07 |
| [MTCA Class 1 social security contribution rates 2025](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2025) | 10 % | ssc-class1-category-b-employee-optional-10pct-basic-weekly-wage-2025 | 2026-11-07 |
| [MTCA Class 1 social security contribution rates 2025](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2025) | 10 % | ssc-class1-category-c-born-to-1961-weekly-221.79-451.91-10pct-2025 | 2026-11-07 |
| [MTCA Class 1 social security contribution rates 2025](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2025) | 10 % | ssc-class1-category-c-born-from-1962-weekly-221.79-544.28-10pct-2025 | 2026-11-07 |
| [Department of Social Security: maternity/adoption leave trust claim](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/family-benefits/maternity-adoption-leave-trust-claim/) | 9.85 EUR | pro-rata-bonus-and-allowance-per-week | 2026-11-07 |
| [DIER national minimum wage](https://dier.gov.mt/en/services/employment-conditions/wages/national-minimum-wage/) | 5.74 EUR | minimum-hourly-rate-2026 | 2026-11-07 |
| [DIER national minimum wage](https://dier.gov.mt/en/services/employment-conditions/wages/national-minimum-wage/) | 5.54 EUR | minimum-hourly-rate-2025 | 2026-11-07 |
| [DIER bonus and weekly allowances](https://dier.gov.mt/en/services/employment-conditions/wages/bonus-and-weekly-allowances/) | 4.66 EUR | pro-rata-allowance-per-week | 2026-11-07 |
| [DIER bonus and weekly allowances](https://dier.gov.mt/en/services/employment-conditions/wages/bonus-and-weekly-allowances/) | 0.74 EUR | pro-rata-bonus-per-day | 2026-11-07 |
| [Department of Social Security: maternity/adoption leave trust claim](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/family-benefits/maternity-adoption-leave-trust-claim/) | 0.3 % | maternity-leave-contribution-rate | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 0 % | income-tax-single-band-0-12000-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 0 % | income-tax-married-band-0-15000-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 0 % | income-tax-married-1-child-band-0-17500-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 0 % | income-tax-married-2-children-band-0-22500-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 0 % | income-tax-parent-band-0-13000-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 0 % | income-tax-parent-1-child-band-0-14500-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) | 0 % | income-tax-parent-2-children-band-0-18500-2026 | 2026-11-07 |
| [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 0 % | income-tax-single-band-0-12000-2025 | 2026-11-07 |
| [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 0 % | income-tax-married-band-0-15000-2025 | 2026-11-07 |
| [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 0 % | income-tax-parent-band-0-13000-2025 | 2026-11-07 |

## The sentence each figure was read from (55)

- [MTCA tax on income from part-time work (FAQ)](https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/tax-on-income-from-part-time-work), read 2026-11-07: "No, it is only applicable up to a maximum of €10,000 per annum in the case of part-time employment and to a maximum €12,000 per annum in the case of part-time self-employment."
- [MTCA final settlement system FAQ](https://mtca.gov.mt/personal-tax/individual/faqs/faqs1/general-questions-1/final-settlement-system), read 2026-11-07: "Whenever the part time provisions apply, the maximum amount of income brought to charge should not exceed €10,000."
- [MTCA tax rebate on pension income after 61](https://mtca.gov.mt/personal-tax/pensioners/tax-rebate-on-pension-income-received-after-61-years-of-age), read 2026-11-07: "Tax rebate = (pensions income less €10,500) x 15% (with a rebate capping of €534)."
- [DIER national minimum wage](https://dier.gov.mt/en/services/employment-conditions/wages/national-minimum-wage/), read 2026-11-07: "​2026 Minimum Wage ​€229.44"
- [DIER national minimum wage](https://dier.gov.mt/en/services/employment-conditions/wages/national-minimum-wage/), read 2026-11-07: "2025 Minimum Wage ​€221.78"
- [DIER wages FAQ](https://dier.gov.mt/en/faqs/wages/), read 2026-11-07: "Age 17 years…………………………€215.00"
- [DIER wages FAQ](https://dier.gov.mt/en/faqs/wages/), read 2026-11-07: "Age 16 years…………………………€212.16"
- [DIER wages FAQ](https://dier.gov.mt/en/faqs/wages/), read 2026-11-07: "The full statutory bonus and weekly allowance payable every six months is as follows: End of June……………………………………………..€135.10 (Bonus)"
- [DIER wages FAQ](https://dier.gov.mt/en/faqs/wages/), read 2026-11-07: "End of March…………………………….€121.16 (Weekly Allowance)"
- [DIER wages FAQ](https://dier.gov.mt/en/faqs/wages/), read 2026-11-07: "End of September………………………€121.16 (Weekly Allowance)"
- [MTCA final settlement system FAQ](https://mtca.gov.mt/personal-tax/individual/faqs/faqs1/general-questions-1/final-settlement-system), read 2026-11-07: "In such cases the employer is bound by FSS Rules to deduct tax at the rate of 35% from the employee’s wage and remit the amount to the department."
- [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "60,001 and over 35% 9,400"
- [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "60,001 and over 35% 10,550"
- [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "60,001 and over 35% 9,700"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "60,001 and over 35% 12,575"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "60,001 and over 35% 9,700"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "60,001 and over 35% 10,275"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "60,001 and over 35% 11,325"
- [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "16,001 60,000 25% 3,400"
- [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "23,001 60,000 25% 4,550"
- [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "17,501 60,000 25% 3,700"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "32,001 60,000 25% 6,575"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "17,501 60,000 25% 3,700"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "21,001 60,000 25% 4,275"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "25,501 60,000 25% 5,325"
- [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "12,001 16,000 15% 1,800"
- [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "15,001 23,000 15% 2,250"
- [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "13,001 17,500 15% 1,950"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "22,501 32,000 15% 3,375"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "13,001 17,500 15% 1,950"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "14,501 21,000 15% 2,175"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "18,501 25,500 15% 2,775"
- [MTCA tax on income from part-time work (FAQ)](https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/tax-on-income-from-part-time-work), read 2026-11-07: "An individual who works part-time is taxed at a fixed rate of 10%."
- [MTCA Class 1 social security contribution rates 2026](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2026), read 2026-11-07: "Basic Weekly Wage1€ Weekly Rate Payable 2€ Category From To by Employee by Employer Total Maternity A 0.10 229.44 6.62 6.62 13.24 0.20 B 0.10 229.44 22.94* 22.94 45.88 0.69 *Or if the employee chooses, 10% of the basic weekly wage."
- [MTCA Class 1 social security contribution rates 2026](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2026), read 2026-11-07: "This rate of contribution entitles the contributor to pro-rata contributory benefits Persons born up to 31st December 1961 C 229.45 490.38 10% 10% n/a 0.30% D 490.39 n/a 49.04 49.04 98.08 1.47 Persons born from 1st January 1962 onwards"
- [MTCA Class 1 social security contribution rates 2026](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2026), read 2026-11-07: "This rate of contribution entitles the contributor to pro-rata contributory benefits Persons born up to 31st December 1961 C 229.45 490.38 10% 10% n/a 0.30% D 490.39 n/a 49.04 49.04 98.08 1.47 Persons born from 1st January 1962 onwards C 229.45 559.30 10% 10% n/a 0.30% D 559.31 n/a 55.93 55.93 111.86 1.68 E n/a n/a 10%Max.4.38 10%Max.4.38 n/a 0.3%Max.0.13"
- [MTCA Class 1 social security contribution rates 2025](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2025), read 2026-11-07: "Basic Weekly Wage1 € Weekly Rate Payable 2 € Category From To by Employee by Employer Total Maternity A 0.10 221.78 6.62 6.62 13.24 0.20 B 0.10 221.78 22.18* 22.18 44.36 0.67 *Or if the employee chooses, 10% of the basic weekly wage."
- [MTCA Class 1 social security contribution rates 2025](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2025), read 2026-11-07: "This rate of contribution entitles the contributor to pro-rata contributory benefits Persons born up to 31st December 1961 C 221.79 451.91 10% 10% n/a 0.30% D 451.91 n/a 45.19 45.19 90.38 1.36 Persons born from 1st January 1962 onwards"
- [MTCA Class 1 social security contribution rates 2025](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2025), read 2026-11-07: "This rate of contribution entitles the contributor to pro-rata contributory benefits Persons born up to 31st December 1961 C 221.79 451.91 10% 10% n/a 0.30% D 451.91 n/a 45.19 45.19 90.38 1.36 Persons born from 1st January 1962 onwards C 221.79 544.28 10% 10% n/a 0.30% D 544.28 n/a 54.43 54.43 108.86 1.63 E n/a n/a 10% Max.4.38 10%Max.4.38 n/a 0.3% Max.0.13"
- [Department of Social Security: maternity/adoption leave trust claim](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/family-benefits/maternity-adoption-leave-trust-claim/), read 2026-11-07: "– Basic Weekly Wage and the pro-rata statutory bonuses and allowances (€9.85 per week), and"
- [DIER national minimum wage](https://dier.gov.mt/en/services/employment-conditions/wages/national-minimum-wage/), read 2026-11-07: "2026 Hourly rate €5.74"
- [DIER national minimum wage](https://dier.gov.mt/en/services/employment-conditions/wages/national-minimum-wage/), read 2026-11-07: "​2025 Minimum Hourly Rate ​€5.54"
- [DIER bonus and weekly allowances](https://dier.gov.mt/en/services/employment-conditions/wages/bonus-and-weekly-allowances/), read 2026-11-07: "When calculating part of the weekly allowance it amounts to € 4.66 per working week, or a proportion thereof."
- [DIER bonus and weekly allowances](https://dier.gov.mt/en/services/employment-conditions/wages/bonus-and-weekly-allowances/), read 2026-11-07: "When calculating part of the bonus it can be worked out at €0.74 per calendar day including Saturdays and Sundays."
- [Department of Social Security: maternity/adoption leave trust claim](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/family-benefits/maternity-adoption-leave-trust-claim/), read 2026-11-07: "The rate of the Maternity Leave Contribution is 0.3% of the basic weekly wage as published in Legal Notice 258 of 2015 (Trusts and Trustees Act Cap."
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "Single Rates 0 12,000 0% 0"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "Married Rates 0 15,000 0% 0"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "Married Rates with 1 child 0 17,500 0% 0"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "Married Rates with 2 children or more 0 22,500 0% 0"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "Parent Rates 0 13,000 0% 0"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "Parent Rates with 1 child 0 14,500 0% 0"
- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026), read 2026-11-07: "Parent Rates with 2 children or more 0 18,500 0% 0"
- [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "Single Rates 0 12,000 0% 0"
- [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "Married Rates 0 15,000 0% 0"
- [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "Parent Rates 0 13,000 0% 0"

## Read in full, publishes no figure

- [MTCA tax rates index](https://mtca.gov.mt/personal-tax/individual/tax-rates1), read 2026-09-12: read in full and no accepted figure on the page
- [MTCA taxation for individuals](https://mtca.gov.mt/personal-tax/individual/taxationforindividuals), read 2026-09-12: read in full and no accepted figure on the page
- [DIER rates of pay](https://dier.gov.mt/en/services/employment-conditions/wages/rates-of-pay/), read 2026-10-17: read in full and no accepted figure on the page
- [MTCA part-time employment (TA23)](https://mtca.gov.mt/personal-tax/individual/part-time-employment-(ta23)), read 2026-09-12: read in full and no accepted figure on the page
- [MTCA FSS reporting obligations](https://mtca.gov.mt/personal-tax/fss-system/reporting-obligations), read 2026-09-12: read in full and no accepted figure on the page
- [MTCA FSS registration as employer](https://mtca.gov.mt/personal-tax/fss-system/registrationas-employer), read 2026-09-12: read in full and no accepted figure on the page
- [MTCA FSS legal notices](https://mtca.gov.mt/personal-tax/fss/legal-notices), read 2026-09-12: read in full and no accepted figure on the page
- [MTCA FSS calculators](https://mtca.gov.mt/personal-tax/fss/calculators), read 2026-09-12: read in full and no accepted figure on the page
- [Department of Social Security: registration under the Social Security Act (Cap. 318)](https://socialsecurity.gov.mt/en/registration-under-the-social-security-act-cap-318/), read 2026-11-07: read in full and no accepted figure on the page
- [servizz.gov.mt maternity/adoption leave trust claim](https://www.servizz.gov.mt/en/services/web-00661), read 2026-10-24: every candidate on the page was refused
- [Income Tax Act (Cap. 123) at its ELI address](https://legislation.mt/eli/cap/123/eng/pdf), read 2026-10-03: every candidate on the page was refused
- [Social Security Act (Cap. 318) at its ELI address](https://legislation.mt/eli/cap/318/eng/pdf), read 2026-10-03: every candidate on the page was refused

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 11 of the 23 named sources that could be read published a usable figure; 12 published none and are recorded as not published, never filled in; 4 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 32 figures, never sentences; 127 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per figure per year, quoted from the Maltese authority that sets it, joined into the gross-to-net computation the buyer types for: tax band by computation (single, married, parent) x social security category x the four statutory bonus and allowance payments x the part-time and qualifying-overtime final rates. What nobody publishes is the JOIN and its history - the effective marginal take-home at each gross point, the year-on-year change in that take-home once COLA, the SSC ceiling and the band revision are applied together, and the gap between the three computations at the same gross.

## Sources

- [MTCA tax rates for individuals 2026](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026) (the publisher's own terms; quoted for reporting and comment)
- [MTCA tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) (the publisher's own terms; quoted for reporting and comment)
- [MTCA tax rates index](https://mtca.gov.mt/personal-tax/individual/tax-rates1) (the publisher's own terms; quoted for reporting and comment)
- [MTCA taxation for individuals](https://mtca.gov.mt/personal-tax/individual/taxationforindividuals) (the publisher's own terms; quoted for reporting and comment)
- [MTCA Class 1 social security contribution rates 2026](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2026) (the publisher's own terms; quoted for reporting and comment)
- [MTCA Class 1 social security contribution rates 2025](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2025) (the publisher's own terms; quoted for reporting and comment)
- [DIER national minimum wage](https://dier.gov.mt/en/services/employment-conditions/wages/national-minimum-wage/) (the publisher's own terms; quoted for reporting and comment)
- [DIER bonus and weekly allowances](https://dier.gov.mt/en/services/employment-conditions/wages/bonus-and-weekly-allowances/) (the publisher's own terms; quoted for reporting and comment)
- [DIER rates of pay](https://dier.gov.mt/en/services/employment-conditions/wages/rates-of-pay/) (the publisher's own terms; quoted for reporting and comment)
- [DIER wages FAQ](https://dier.gov.mt/en/faqs/wages/) (the publisher's own terms; quoted for reporting and comment)
- [MTCA tax on income from part-time work (FAQ)](https://mtca.gov.mt/personal-tax/legal-and-technical/faqs/tax-on-income-from-part-time-work) (the publisher's own terms; quoted for reporting and comment)
- [MTCA part-time employment (TA23)](https://mtca.gov.mt/personal-tax/individual/part-time-employment-(ta23)) (the publisher's own terms; quoted for reporting and comment)
- [MTCA FSS reporting obligations](https://mtca.gov.mt/personal-tax/fss-system/reporting-obligations) (the publisher's own terms; quoted for reporting and comment)
- [MTCA FSS registration as employer](https://mtca.gov.mt/personal-tax/fss-system/registrationas-employer) (the publisher's own terms; quoted for reporting and comment)
- [MTCA FSS legal notices](https://mtca.gov.mt/personal-tax/fss/legal-notices) (the publisher's own terms; quoted for reporting and comment)
- [MTCA FSS calculators](https://mtca.gov.mt/personal-tax/fss/calculators) (the publisher's own terms; quoted for reporting and comment)
- [Department of Social Security: registration under the Social Security Act (Cap. 318)](https://socialsecurity.gov.mt/en/registration-under-the-social-security-act-cap-318/) (the publisher's own terms; quoted for reporting and comment)
- [Department of Social Security: maternity/adoption leave trust claim](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/family-benefits/maternity-adoption-leave-trust-claim/) (the publisher's own terms; quoted for reporting and comment)
- [MTCA tax rebate on pension income after 61](https://mtca.gov.mt/personal-tax/pensioners/tax-rebate-on-pension-income-received-after-61-years-of-age) (the publisher's own terms; quoted for reporting and comment)
- [MTCA final settlement system FAQ](https://mtca.gov.mt/personal-tax/individual/faqs/faqs1/general-questions-1/final-settlement-system) (the publisher's own terms; quoted for reporting and comment)
- [servizz.gov.mt maternity/adoption leave trust claim](https://www.servizz.gov.mt/en/services/web-00661) (the publisher's own terms; quoted for reporting and comment)
- [Income Tax Act (Cap. 123) at its ELI address](https://legislation.mt/eli/cap/123/eng/pdf) (the publisher's own terms; quoted for reporting and comment)
- [Social Security Act (Cap. 318) at its ELI address](https://legislation.mt/eli/cap/318/eng/pdf) (the publisher's own terms; quoted for reporting and comment)
- [MTCA 2026 tax rates (budget amendment) PDF](https://mtca.gov.mt/docs/default-source/documents/2026-tax-rates.pdf) (the publisher's own terms; quoted for reporting and comment)
- [MTCA manual on the taxation of part-time work PDF](https://mtca.gov.mt/docs/default-source/documents/manual-on-the-taxation-of-part-time-work.pdf) (the publisher's own terms; quoted for reporting and comment)
- [MTCA fringe benefits tax guidelines PDF](https://mtca.gov.mt/docs/default-source/documents/personal-tax/fss-system/reporting-obligations/fringe-benefits-tax-guidelines.pdf) (the publisher's own terms; quoted for reporting and comment)
- [Budget Speech 2026 (Ministry for Finance) PDF](https://finance.gov.mt/wp-content/uploads/2025/11/Budget-Speech-2026.pdf) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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.
- 11 of the 23 named sources read in full publish a figure; 12 publish none, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-single-band-0-12000-2026: median 0 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-married-band-0-15000-2026: median 0 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-married-1-child-band-0-17500-2026: median 0 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-married-2-children-band-0-22500-2026: median 0 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-parent-band-0-13000-2026: median 0 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-parent-1-child-band-0-14500-2026: median 0 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-parent-2-children-band-0-18500-2026: median 0 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-single-band-0-12000-2025: median 0 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-married-band-0-15000-2025: median 0 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-parent-band-0-13000-2025: median 0 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure minimum-weekly-wage-2025: median 221.78 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure minimum-weekly-wage-2026: median 229.44 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure minimum-hourly-rate-2025: median 5.54 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure minimum-hourly-rate-2026: median 5.74 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure maternity-leave-contribution-rate: median 0.30 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure pro-rata-bonus-and-allowance-per-week: median 9.85 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure pro-rata-bonus-per-day: median 0.74 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure pro-rata-allowance-per-week: median 4.66 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure part-time-final-tax-rate: median 10 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure part-time-self-employment-cap: median 12,000 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure statutory-bonus-june: median 135.10 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure weekly-allowance-march: median 121.16 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure weekly-allowance-september: median 121.16 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure emergency-tax-rate-no-fs4: median 35 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure part-time-income-cap: median 10,000 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-married-2-children-band-22501-32000-2026: median 15 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-married-2-children-band-32001-60000-2026: median 25 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-married-2-children-band-60001-and-over-2026: median 35 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-parent-band-13001-17500-2026: median 15 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-parent-band-17501-60000-2026: median 25 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-parent-band-60001-and-over-2026: median 35 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-parent-1-child-band-14501-21000-2026: median 15 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-parent-1-child-band-21001-60000-2026: median 25 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-parent-1-child-band-60001-and-over-2026: median 35 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-parent-2-children-band-18501-25500-2026: median 15 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-parent-2-children-band-25501-60000-2026: median 25 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure income-tax-parent-2-children-band-60001-and-over-2026: median 35 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure minimum-weekly-wage-age-17-2025: median 215 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure minimum-weekly-wage-age-16-2025: median 212.16 EUR across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure ssc-class1-category-b-employee-optional-10pct-basic-weekly-wage-2026: median 10 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure ssc-class1-category-c-born-to-1961-weekly-229.45-490.38-10pct-2026: median 10 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure ssc-class1-category-c-born-from-1962-weekly-229.45-559.30-10pct-2026: median 10 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure ssc-class1-category-b-employee-optional-10pct-basic-weekly-wage-2025: median 10 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure ssc-class1-category-c-born-to-1961-weekly-221.79-451.91-10pct-2025: median 10 percent across 1 source, read 7 November 2026.
- Malta Payroll Rate Table, figure ssc-class1-category-c-born-from-1962-weekly-221.79-544.28-10pct-2025: median 10 percent across 1 source, read 7 November 2026.

Cite as: "maltapayrollcalculator.com Malta Payroll Rate Table", updated 2026-11-08, https://maltapayrollcalculator.com/datasets/malta-payroll-rate-table/.

CSV: https://maltapayrollcalculator.com/datasets/malta-payroll-rate-table.csv
JSON: https://maltapayrollcalculator.com/datasets/malta-payroll-rate-table.json
Embed (plain HTML, static link back): see https://maltapayrollcalculator.com/datasets/malta-payroll-rate-table/#median