Guide
Malta parent rates vs married rates: which is better?
Updated
A married parent in Malta can potentially be assessed under the married table or, on a separate return, under the parent table. The answer turns on how the couple's income is split, not on which table looks more generous.
The two tables side by side
- Married (joint) rates
- Nil to €15,000, 15% to €23,000, 25% to €60,000, then 35%. Applied to the couple's combined chargeable income on a joint return.
- Parent rates
- Nil to €13,000, 15% to €17,500, 25% to €60,000, then 35%. Applied to one individual's chargeable income.
- Single rates
- Nil to €12,000, 15% to €16,000, 25% to €60,000, then 35%. The fallback for a resident individual with no qualifying child.
Why the comparison is about the split
The married table is wider than the parent table, but it is applied once to two incomes. Two parents each earning €25,000 who elect separate returns are each assessed on €25,000 under the parent table; assessed jointly they are assessed on €50,000 under the married table. The wider single set of bands is used once instead of the narrower set being used twice.
| Household income | Split | Joint at married rates | Two separate returns at parent rates |
|---|---|---|---|
| €50,000 | €25,000 each | €7,950 | €5,100 (€2,550 each) |
| €50,000 | €50,000 and nil | €7,950 | €8,800 (€8,800 and nil) |
| €40,000 | €20,000 each | €5,450 | €2,600 (€1,300 each) |
| €40,000 | €40,000 and nil | €5,450 | €6,300 (€6,300 and nil) |
The pattern is the same at every level. Where both spouses earn, separate returns using the narrower table twice usually beat one joint return using the wider table once. Where one spouse earns everything, the joint table wins, because the second set of bands would go unused.
What the Act actually allows
- The married rates apply by default to a married couple resident in Malta assessed jointly under article 49.
- An election for a separate return under article 49A, or a separate computation by the responsible spouse under article 50, moves each spouse onto the rates in article 56(1)(b): the parent table where a qualifying child is maintained, otherwise the single table.
- A single parent who wholly maintains a child under sole custody, and meets the children's allowance and non-cohabitation conditions in article 56(1)(b)(iii), is assessed under the married table rather than the parent table.
- From year of assessment 2027, Act III of 2026 adds wider tables again for taxpayers maintaining one child or two or more children, subject to nationality, long-term residence and place-of-birth conditions.
This page compares statutory tables; it is not advice on which election to make. The choice interacts with tax credits, other income, maintenance payments and the 2026 child-related tables, and the election is made on the return rather than in a calculator. Put your actual numbers to a Maltese accountant or tax practitioner before electing.