Country tax profile · 2026
Malta income tax
How Malta taxes income
Malta taxes personal income at rates up to 35%. Residents taxed on worldwide income; no special nomad regime.
Compiled by MyNomadWorld for Malta and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Malta income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 12,000 EUR | 0% |
| up to 16,000 EUR | 15% |
| up to 60,000 EUR | 25% |
| over the top bracket | 35% |
National brackets; local or regional surcharges may apply on top.
How Malta's income tax compares
Malta's top income tax of 35% is the 59th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Gabon (35%) · Iran (35%) · Niger (35%) · Sierra Leone (35%) · Togo (35%) · Cyprus (35%)
Who is a tax resident of Malta?
Ordinary residence assessed on the facts of one's regular life (no strict 183-day bright line, though ~183 days presence generally treated as resident); non-domiciled residents taxed on remittance basis.
Related Malta taxes
Moving to Malta?
Get matched with a vetted Malta tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Malta income tax FAQ
What is the income tax rate in Malta?
Malta taxes personal income at rates up to 35%. Residents taxed on worldwide income; no special nomad regime.