🇲🇹 Malta Tax Guide 2026
Income tax brackets, social contributions, and special tax regimes for Malta in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: cfr.gov.mt
Key Facts — 2026
- →Standard income tax: 0%–35% progressive.
- →MRVP/GRP regime: 15% flat rate on foreign income remitted to Malta; minimum annual tax €15k–€25k.
- →Non-Dom status: foreign income not remitted to Malta is generally not taxed in Malta.
- →National Insurance capped at relatively low levels — effective employee NI rate is moderate.
- →Capital gains on Maltese property: 8% final withholding or progressive rate.
- →EU member state — full EU access, banking stability, English-speaking.
Top Rate
35%
Effective @ $100k
27%
Taxation Basis
Worldwide
Income Tax Brackets (2026)
| Income from (EUR) | Income to (EUR) | Rate |
|---|---|---|
| 0 | EUR 9,100 | 0% |
| 9,101 | EUR 14,500 | 15% |
| 14,501 | EUR 19,500 | 25% |
| 19,501 | No limit | 35% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (EUR) |
|---|---|---|---|
| National Insurance (employee) | employee | 10% | 26,000 |
| National Insurance (employer) | employer | 10% | 26,000 |
Special Tax Regimes
Malta Residence & Visa Programme (MRVP)
15% flat rateNon-EU nationals qualifying under MRVP pay a minimum €25,000 annual tax on foreign income remitted to Malta, with a 15% flat rate on qualifying income above that threshold.
Qualifiers: Non-EU/EEA nationals who invest at least €250,000 in Malta
Global Residence Programme (GRP)
15% flat rateEU/EEA/Swiss nationals can apply for GRP status: 15% flat rate on foreign income remitted to Malta; minimum €15,000 annual tax.
Qualifiers: EU/EEA/Swiss nationals not previously Maltese tax residents
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.