Malta
Sources and data for Malta
Every value the calculators use, with its effective dates and a link to the official source.
Income tax, single rates
- Current value
Table with 4 brackets
€0 / €12,000 0% €12,000 / €16,000 15% €16,000 / €60,000 25% €60,000 + 35% - From
- 1 January 2026
- Checked on
- 26 October 2026
Income tax, married rates
- Current value
Table with 4 brackets
€0 / €15,000 0% €15,000 / €23,000 15% €23,000 / €60,000 25% €60,000 + 35% - From
- 1 January 2026
- Checked on
- 26 October 2026
Income tax, parent rates
- Current value
Table with 4 brackets
€0 / €13,000 0% €13,000 / €17,500 15% €17,500 / €60,000 25% €60,000 + 35% - From
- 1 January 2026
- Checked on
- 26 October 2026
Income tax, parent rates with one child
- Current value
Table with 4 brackets
€0 / €14,500 0% €14,500 / €21,000 15% €21,000 / €60,000 25% €60,000 + 35% - From
- 1 January 2026
- Checked on
- 26 October 2026
Income tax, parent rates with two or more children
- Current value
Table with 4 brackets
€0 / €18,500 0% €18,500 / €25,500 15% €25,500 / €60,000 25% €60,000 + 35% - From
- 1 January 2026
- Checked on
- 26 October 2026
Income tax, married rates with one child
- Current value
Table with 4 brackets
€0 / €17,500 0% €17,500 / €26,500 15% €26,500 / €60,000 25% €60,000 + 35% - From
- 1 January 2026
- Checked on
- 26 October 2026
Income tax, married rates with two or more children
- Current value
Table with 4 brackets
€0 / €22,500 0% €22,500 / €32,000 15% €32,000 / €60,000 25% €60,000 + 35% - From
- 1 January 2026
- Checked on
- 26 October 2026
VAT rates
- Current value
- Standard rate 18%
- 12% rate 12%
- 7% rate 7%
- 5% rate 5%
- From
- 1 January 2004
- Source
- Legislation Unit, Government of MaltaValue Added Tax Act (Cap. 406), article 19 and Eighth Schedule
- Checked on
- 26 October 2026
National minimum wage per week
- Current value
- 18 and over €229.44
- Aged 17 €222.66
- Under 17 €219.82
- From
- 1 January 2026
- Checked on
- 26 October 2026
Cost of living increase per week
- Current value
- €4.66
- From
- 1 January 2026
- Checked on
- 26 October 2026
Statutory bonus and weekly allowance
- Current value
- Statutory bonus, each payment €135.10
- Statutory bonus per calendar day €0.74
- Weekly allowance, each payment €121.16
- Weekly allowance per working week €4.66
- From
- 1 January 2026
- Checked on
- 26 October 2026
Minimum paid annual leave on a 40-hour week
- Current value
- 192 hours
- From
- 1 January 2021
- Checked on
- 26 October 2026
Overtime rule without a Wage Regulation Order
- Current value
- Times the normal rate 1.5
- Hours a week before overtime 40
- From
- 1 January 2025
- Checked on
- 26 October 2026
Notice period by length of service
- Current value
- More than one month, up to six months 1 week
- More than six months, up to two years 2 weeks
- More than two years, up to four years 4 weeks
- More than four years, up to seven years 8 weeks
- Maximum after seven years 12 weeks
- From
- 1 January 2022
- Source
- Legislation Unit, Government of MaltaEmployment and Industrial Relations Act (Cap. 452), article 36
- Checked on
- 26 October 2026
Probation period
- Current value
- Standard probation 6 months
- Technical, executive, administrative or managerial post paid at least twice the minimum wage 12 months
- From
- 1 January 2022
- Source
- Legislation Unit, Government of MaltaEmployment and Industrial Relations Act (Cap. 452), article 36
- Checked on
- 26 October 2026
Duty on the transfer of immovable property
- Current value
- Normal rate 5%
- Rate on the first part when buying your sole ordinary residence 3.5%
- From
- 1 January 2008
- Source
- Legislation Unit, Government of MaltaDuty on Documents and Transfers Act (Cap. 364), article 32
- Checked on
- 26 October 2026
Duty thresholds for a home
- Current value
- Part charged at the lower rate for a sole ordinary residence €200,000
- Part exempt for a first-time buyer €200,000
- From
- 28 October 2025
- Checked on
- 26 October 2026
Final tax on the transfer of immovable property
- Current value
- Normal rate 8%
- Sold within five years of buying 5%
- Bought before 1 January 2004 10%
- Inherited after 24 November 1992 (on the gain) 12%
- Inherited before 25 November 1992 7%
- From
- 1 January 2015
- Checked on
- 26 October 2026
Tax rate on part-time income
- Current value
- 10%
- From
- 1 January 2022
- Checked on
- 26 October 2026
Part-time income taxed at the flat rate
- Current value
- Part-time employment €10,000
- Part-time self-employment €12,000
- From
- 1 January 2022
- Checked on
- 26 October 2026
Tax rate on qualifying overtime
- Current value
- 15%
- From
- 1 January 2020
- Checked on
- 26 October 2026
Qualifying overtime limits
- Current value
- Maximum qualifying overtime income a year €10,000
- Highest basic weekly wage that qualifies €375
- From
- 1 January 2022
- Checked on
- 26 October 2026
Class 1 contribution rate on the basic wage
- Current value
- 10%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Class 1 weekly contributions
No verified figure for today
Maternity Leave Trust Fund contribution
No verified figure for today
Pension age by year of birth
- Current value
- Born in 1951 or before 61 years
- Women born in 1951 or before 60 years
- Born 1952 to 1955 62 years
- Born 1956 to 1958 63 years
- Born 1959 to 1961 64 years
- Born in 1962 or after 65 years
- From
- 1 January 2007
- Checked on
- 26 October 2026
Index of inflation (1946 = 100)
- Current value
- 1946 100
- 1947 104.9
- 1948 113.9
- 1949 109.7
- 1950 116.9
- 1951 130.1
- 1952 140.3
- 1953 139.1
- 1954 141.2
- 1955 138.8
- 1956 142
- 1957 145.7
- 1958 148.3
- 1959 151.1
- 1960 158.8
- 1961 164.84
- 1962 165.16
- 1963 168.18
- 1964 172
- 1965 174.7
- 1966 175.65
- 1967 176.76
- 1968 180.42
- 1969 184.71
- 1970 191.55
- 1971 196
- 1972 202.52
- 1973 218.26
- 1974 234.16
- 1975 254.77
- 1976 256.2
- 1977 281.84
- 1978 295.14
- 1979 316.21
- 1980 366.06
- 1981 408.16
- 1982 431.83
- 1983 428.06
- 1984 426.18
- 1985 425.17
- 1986 433.67
- 1987 435.47
- 1988 439.62
- 1989 443.39
- 1990 456.61
- 1991 468.21
- 1992 475.89
- 1993 495.6
- 1994 516.06
- 1995 536.61
- 1996 549.95
- 1997 567.08
- 1998 580.61
- 1999 593
- 2000 607.07
- 2001 624.85
- 2002 638.54
- 2003 646.84
- 2004 664.88
- 2005 684.88
- 2006 703.88
- 2007 712.68
- 2008 743.05
- 2009 758.58
- 2010 770.07
- 2011 791.02
- 2012 810.16
- 2013 821.34
- 2014 823.89
- 2015 832.95
- 2016 838.29
- 2017 849.77
- 2018 859.63
- 2019 873.73
- 2020 879.32
- 2021 892.51
- 2022 947.4
- 2023 995.62
- 2024 1,012.05
- 2025 1,035.93
- From
- 6 February 2026
- Checked on
- 26 October 2026
Final tax on gross rental income
- Current value
- 15%
- From
- 1 January 2021
- Checked on
- 26 October 2026
Maternity leave
- Current value
- Total maternity leave 18 weeks
- Weeks paid in full by the employer 14 weeks
- Weeks before the expected date 4 weeks
- Weeks that must be taken after the birth 6 weeks
- From
- 1 January 2013
- Checked on
- 26 October 2026