Tax guide for expats in Malta

When you become Maltese tax-resident

The Income Tax Act defines a resident individual as an individual who resides in Malta except for such temporary absences as to the Commissioner may seem reasonable. The Act sets no day-count test. The rates below apply to individuals who were resident in Malta in the year immediately preceding the year of assessment.

Income tax bands

Malta’s income tax is progressive. For income earned in 2026, a single person pays nothing on the first €12,000, 15% on the part from €12,000 to €16,000, 25% on the part from €16,000 to €60,000, and 35% on the part above €60,000. Applicable from the year of assessment 2027.

Married and parent rates

Malta has separate computations for married couples and for parents. Married couples pay no tax on the first €15,000 of income, and parents pay none on the first €13,000, compared with €12,000 for a single person. The later bands also start at higher amounts, so check which computation applies to you.

Class 1 social security contributions

For most employees, the 2026 MTCA rate is 10% of basic weekly pay for the employee (the employer pays the same), up to a fixed maximum of €55.93 a week for higher earners. Once your employment is registered with Jobsplus, these contributions give you access to public healthcare.

Highly Qualified Persons (HQP) flat rate

Individuals who hold an eligible office can opt for a flat 15% rate under the Highly Qualified Persons Rules instead of the normal bands. The income from the eligible office must be at least €75,000 a year (a base figure that the Rules adjust annually in line with the Retail Price Index), and no relief, deduction, reduction, credit or set-off can be claimed against the flat rate. The Rules define which offices qualify, so ask your employer whether your role is covered before you rely on it.

Corporate tax & VAT

Companies pay corporate income tax at the statutory 35% rate; shareholder refunds under the imputation system often lower the effective rate, which this guide does not cover. VAT is 18% as standard, with reduced rates of 7% and 5%.

Deadlines & how to file

Individual taxpayers must send their tax return and self-assessment by 30th June. Online submission is accepted until 31 July, logging in with your E-ID through MTCA’s myTax portal.

Double taxation & your home country

Whether tax you pay abroad can be credited against Maltese tax depends on any double taxation treaty between Malta and your home country. Check it with MTCA or a tax adviser before your first return.

Your origin

Tax treaty & corridor surprises

Set your home country using the header “From” selector to see corridor-specific guidance. Every origin gets at least neutral treaty orientation below.