# Malta Payroll Calculator

> Malta salary calculator: income tax at the single, married and parent rates, Class 1 social security at 10% on both sides, net pay and the employer's cost.

## Key facts

- 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.

## Key pages

- [Malta salary calculator: gross to net and employer cost](https://maltapayrollcalculator.com/): the main tool, answer above the fold.
- [Malta tax brackets: single, married and parent rates](https://maltapayrollcalculator.com/malta-tax-brackets/): The Maltese income tax bands in article 56 of the Income Tax Act: single from €12,000, married from €15,000, parent from €13,000, and 35% above €60,000 in all three.
- [Malta social security contributions: Class 1 rates and the ceiling](https://maltapayrollcalculator.com/malta-social-security-contributions/): Class 1 social security in Malta: 10% from the employee and 10% from the employer on basic weekly wage, a category B flat rate below €213.54 and a weekly maximum.
- [Malta parent rates vs married rates: which is better?](https://maltapayrollcalculator.com/parent-vs-married-tax-rates/): Malta's parent and married computations are alternatives, not add-ons. Which is better depends on how income splits between spouses, with worked comparisons at each band.
- [Malta gross to net at the single rates](https://maltapayrollcalculator.com/#data): original data table, updated 2026-08-15.
- [Full site content as markdown](https://maltapayrollcalculator.com/llms-full.txt)

## Data

- Malta gross to net at the single rates. Methodology: 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.
- Last updated: 2026-08-15. Every figure cites its source inline.
- Source: Income Tax Act, Chapter 123 of the Laws of Malta, article 56: https://legislation.mt/eli/cap/123/eng
- Source: Social Security Act, Chapter 318 of the Laws of Malta, Tenth Schedule: https://legislation.mt/eli/cap/318/eng
- Source: Social Security Act (Amendment of Schedules) Regulations, 2025, Legal Notice 10 of 2025: https://legislation.mt/eli/ln/2025/10/eng
- Source: Budget Measures Implementation Act, 2026, Act III of 2026: https://legislation.mt/eli/act/2026/3/eng

## Citation

Cite as: "Malta gross to net at the single rates", Malta Payroll Calculator, https://maltapayrollcalculator.com/ (updated 2026-08-15).

## About

- 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.
- Operated by maltapayrollcalculator.com. Contact: enquiries@maltapayrollcalculator.com