Malta Tax Guide
In 2026, the headline personal income tax rate in Malta is 35% and the corporate tax rate is 35%. Checked against official guidance on 8 November 2026. There is also a special tax regime that can lower the bill for people who qualify.
- Personal income
- 35%Progressive, top rate above €60,000
- Corporate
- 35%Shareholder refunds usually cut it to 5% · 15% (optional final tax, no refunds)
- Special regime
- Yes
At a glance
| Personal income tax (headline rate) | 35%Progressive, top rate above €60,000 |
|---|---|
| Corporate tax | 35%Shareholder refunds usually cut it to 5% · 15% (optional final tax, no refunds) |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | Yes |
Source: official guidance· last verified 8 Nov 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Malta income tax brackets 2026
Each rate applies only to the part of taxable income inside its band, so the rate on your whole income is lower than the top rate you reach.
Residents, single
| Taxable income | Rate |
|---|---|
| Up to €12,000 | 0% |
| €12,000 to €16,000 | 15% |
| €16,000 to €60,000 | 25% |
| Over €60,000 | 35% |
Income earned in 2026, assessed in 2027, under article 56 of the Income Tax Act as amended by Act III of 2026.
Source: official page · checked 29 Oct 2026
Residents, married couples (joint computation)
| Taxable income | Rate |
|---|---|
| Up to €15,000 | 0% |
| €15,000 to €23,000 | 15% |
| €23,000 to €60,000 | 25% |
| Over €60,000 | 35% |
With one qualifying child the 0% band runs to €17,500 and the 15% band to €26,500; with two or more, to €22,500 and €32,000. Conditions are in the same article.
Source: official page · checked 29 Oct 2026
Residents, parents
| Taxable income | Rate |
|---|---|
| Up to €13,000 | 0% |
| €13,000 to €17,500 | 15% |
| €17,500 to €60,000 | 25% |
| Over €60,000 | 35% |
For a parent who maintains a child under 18, or under 23 in full-time education. Other parent computations in the same article can give lower tax.
Source: official page · checked 29 Oct 2026
Non-residents
| Taxable income | Rate |
|---|---|
| Up to €700 | 0% |
| €700 to €3,100 | 20% |
| €3,100 to €7,800 | 30% |
| Over €7,800 | 35% |
EU and EEA nationals who earn at least 90% of their worldwide income in Malta may use the resident rates.
Source: official page · checked 29 Oct 2026
Malta residency rule
Malta residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Malta
Regulatory stabilityVolatile12 rule changes in 24 months, frequently revised; plan with caution. See how Malta ranks.
- Banking · 20 Nov 2026
Conduct of Business Rulebook for Credit Institutions Offering Retail Products and Services
Malta's MFSA has issued a Conduct of Business Rulebook for retail credit institutions, effective November 20, 2026.
- Banking · 15 Jul 2026
Launch of Malta Public-Private Partnership on Financial Fraud Prevention
Malta launches a Public-Private Partnership to enhance coordination on financial fraud detection.
- Company filings · 10 Jul 2026
Companies Act (Register of Beneficial Owners) (Amendment) Regulations, 2026
Malta has updated beneficial ownership reporting rules, requiring additional personal data and introducing new filing forms for companies.
Move, incorporate, and bank in Malta
Malta on Heed isn't just a tax profile. Heed also lists residency programmes and company structures with their official sources, and the banking providers it is still verifying.
A first look. Matching these programmes and structures to your own situation is on Pro; banking opens when Financial Navigator launches.View Pro
What Heed tracks in Malta
Legislative changes
Confirmed changes to Malta tax law, each checked against its official source.
Residency thresholds
Day counts against Malta residency rules, with proactive warnings.
Regime updates
Special regimes and rule changes for Malta residents, where an official source publishes them.
Malta tax, common questions
Is Malta a tax haven?
Malta operates a special tax regime that offers meaningful advantages versus standard residency. Whether it qualifies as a tax haven depends on your income mix and structure. Heed tracks the regime conditions and flags a change when we publish it, verified against its official source.
What is the income tax rate in Malta?
The headline personal income tax rate in Malta is 35% (progressive, top rate above €60,000). Effective rates vary by income level, residency status, and applicable regime. Heed keeps the rate alongside the legislative changes that move it.
What are the income tax brackets in Malta?
Residents in Malta pay 0% on income up to €12,000, 15% from €12,000 to €16,000, 25% from €16,000 to €60,000 and 35% over €60,000 (Residents, single, 2026). Income earned in 2026, assessed in 2027, under article 56 of the Income Tax Act as amended by Act III of 2026. Heed checks these bands against the official page.
Does Malta tax cryptocurrency?
Crypto taxation in Malta varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces a change when we publish it, verified against its official source. The headline rate is available inside the Heed dashboard on Signal and above.
How long do I need to stay in Malta to become tax resident?
Tax residency in Malta is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Signal and above.
Does Malta have a digital nomad visa or special regime?
Malta offers a special tax regime that nomads and expats use to optimise their position. Eligibility and benefits change. Heed flags amendments and treaty updates when we publish a verified change.
How does Malta compare with other Europe jurisdictions?
Heed's Tax Rankings compare Malta with other Europe jurisdictions on employment, capital gains, dividend, crypto, rental and corporate tax. The full table is inside the app, from Signal up.
Compare Malta with...
Where Malta stands: the lowest tax countries and the highest.
How Heed tracks Malta
Malta surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Malta's full tax profile.
Track Malta on your Heed dashboard. Signal ($99 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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