Malta Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Malta calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| EUR 60,000 a yearEmployee tax profile: Single rates; Annual statutory employee contributions: 2908.36; Annual taxable employment income: 60000 | EUR 45,491.64 | EUR 45,491.64 | Matches |
Official sources and monitoring
2 official sources. 0 were checked automatically in the last three weeks. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Tax rates for individuals 2026Malta Tax and Customs Administration | 2026-10-21 | Site blocks automated checks; reviewed manually |
| Class 1 social-security contribution rates 2026Department of Social Security Malta | 2026-10-21 | Site blocks automated checks; reviewed manually |
No detected source change is waiting for review.
Rule version
Version MT-2026-v1, approved on 2026-10-21, last validated on 2026-10-21. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident employee using one of the seven ordinary 2026 individual rate schedules.
- Actual Class 1 contributions and chargeable employment income are entered from payroll because weekly contribution caps depend on date of birth and pay frequency.
Coverage & limitations
Rule version MT-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Separate computation for a working spouse, special 15% programmes, tax refunds and non-cash benefits are not included.
- Independent professional verification pending.