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Malta · Gross to Net

What does your salary actually net?

By Ian Grima Mahoney · Updated May 2026

Malta gross-to-net salary calculator — income tax, SSC, and statutory bonuses. Updated for 2026 tax bands.

Calculating Malta take-home pay is more than just subtracting 10% SSC — income tax bands stack on top, and the bands themselves shift with filing status. The calculator runs the full 2026 MTCA tax bands across Single, Married, and Parent computations (including the four child-dependent variants reformed under Budget 2026), SSC Class 1 (10%, capped at €55.93/week post-1962) or Class 2 (15%, capped at €83.89/week for self-employed), and DIER statutory bonuses (€512.52/yr for full-timers). Toggle the tax-year selector to see how the 2027/2028 progression shifts your net pay. Budget 2026 reshaped the family tax bands — see the Budget 2026 summary for the full reform.

Want the full walkthrough? Read the guide: Malta salary tax bands 2026 — gross to net, fully walked through →

Your Gross Salary
Pay period
€
Enter your gross (before deductions). Toggle between hourly, monthly, 4-weekly, or annual above. Hourly assumes 40 h/week × 52 weeks (2,080 h/yr).
Tax Status
Filing status
Tax year
Married + 1 child, Married + 2+, Parent + 1, and Parent + 2+ each have their own band tables under the Budget 2026 reform.
Adjustments

Frequently asked questions

What is the SSC ceiling in Malta in 2026?

Class 1 (employed): 10% of gross weekly wage, capped at €55.93/week (€2,908.36/year) for workers born on or after 1 January 1962. Workers born before 1962 (Cat D) cap at €49.04/week.

Class 2 (self-employed): 15% of last year's net income, capped at €83.89/week (€4,362.28/year). Pre-1962 cap: €73.56/week.

Once you cross the cap (gross ≈ €29,084/yr for Class 1), every extra euro you earn is SSC-free — so the marginal cost of an extra euro stops being 45%+ and falls to your income-tax marginal rate. Source: MTCA SSC schedules for 2026 (verified 29 April 2026).

How are bonuses taxed in Malta?

DIER mandates four employer-paid statutory pays per year for full-time Class 1 employees:

  • Statutory Bonus — €135.10 in late June and again on 23 December.
  • Weekly Allowance — €121.16 at the end of March and end of September.

Total: €512.52/yr for full-timers. These are taxable employment income and run through your normal income-tax bands; the calculator already includes them in the Annual Gross figure.

Discretionary employer bonuses (e.g. a Christmas thirteenth-month) work the same way — they're added to that year's chargeable income and taxed at your marginal rate. Self-employed (Class 2) workers don't receive statutory pay because there's no employer-employee relationship to mandate it.

What is the parent rates tax difference in Malta?

Parent rates apply to a Malta-resident taxpayer who maintains at least one dependent child (under 18, or under 23 in full-time non-paid education).

Compared to single rates, the 0% band widens from €12,000 to €14,500 (parent + 1 child) or €18,500 (parent + 2 or more), and the 15% band ceiling rises from €16,000 to €21,000 / €25,500 respectively.

For a parent on €30,000 gross, that's roughly €375 (parent + 1) to €975 (parent + 2+) less income tax per year in 2026. Married filers maintaining children can elect either married or parent rates — whichever is more favourable; the "Compare all filing statuses" table above shows both side-by-side.

What changed in the 2026 Malta tax bands?

The Budget 2026 reform left Single and Standard Married rates unchanged but progressively widened the 0% and 15% bands across 2026, 2027 and 2028 for the four child-dependent computations: Married + 1, Married + 2+, Parent + 1, Parent + 2+.

The headline 2026 changes: the parent + 2+ 0% band rises to €22,500 and the married + 2+ 0% band rises to €22,500 — both will widen further in 2027 and 2028. Toggle the Tax year selector above to see how your take-home moves. The 25% and 35% upper bands are unchanged.

Source: docs/2026-tax-rates.pdf (MTCA NEW TAX RATES 2026) and the Malta Budget 2026 Speech for the 2027/2028 progression.

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