Malta residency tax rate: Malta Residency Tax Status
The Malta Residency Tax Status carries 17 published figures read from 4 sources' own pages; the 14 published figures given by band run from 0 to 35 percent, read 7 November 2026.
- 30 to 6
- 46 to 12
- 412 to 18
- 18 to 23
- 323 to 29
- 329 to 35
Bands
| Bucket | Value |
|---|---|
| 0 to 6 | 3 figures |
| 6 to 12 | 4 figures |
| 12 to 18 | 4 figures |
| 18 to 23 | 0 figures |
| 23 to 29 | 3 figures |
| 29 to 35 | 3 figures |
4 of the 7 named sources read in full publish a figure; 3 publish none, read 7 November 2026.
By band and income level
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| bandsingle rates, 0 to 12,000 | 0% | 0 to 0% | 1 |
| bandsingle rates, 12,001 to 16,000 | 15% | 15 to 15% | 1 |
| bandsingle rates, 16,001 to 60,000 | 25% | 25 to 25% | 1 |
| bandsingle rates, 60,001 and over | 35% | 35 to 35% | 1 |
| bandmarried rates, 0 to 15,000 | 0% | 0 to 0% | 1 |
| bandmarried rates, 15,001 to 23,000 | 15% | 15 to 15% | 1 |
| bandmarried rates, 23,001 to 60,000 | 25% | 25 to 25% | 1 |
| bandmarried rates, 60,001 and over | 35% | 35 to 35% | 1 |
| bandparent rates, 0 to 13,000 | 0% | 0 to 0% | 1 |
| bandparent rates, 13,001 to 17,500 | 15% | 15 to 15% | 1 |
| bandparent rates, 17,501 to 60,000 | 25% | 25 to 25% | 1 |
| bandparent rates, 60,001 and over | 35% | 35 to 35% | 1 |
| bandClass 2 social security, annual earnings threshold | 910EUR | 910 to 910EUR | 1 |
| bandClass 2 option, weekly earnings threshold | 17.5EUR | 17.5 to 17.5EUR | 1 |
| bandClass 1 social security contribution, employee share | 10% | 10 to 10% | 1 |
| bandhighly qualified persons rule, minimum qualifying income | 75,000EUR | 75,000 to 75,000EUR | 1 |
| bandhighly qualified persons rule, rate on employment income | 15% | 15 to 15% | 1 |
| income levelclass 1 category B, weekly wage 0.10 to 229.44 (employee option) | 10% | 10 to 10% | 1 |
| income levelclass 1 category C, born up to 31 Dec 1961, weekly wage 229.45 to 490.38 | 10% | 10 to 10% | 1 |
| income levelclass 1 category C, born from 1 Jan 1962, weekly wage 229.45 to 559.30 | 10% | 10 to 10% | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| MTCA - tax guidelines on the highly qualified persons rules | 75,000EUR | highly qualified persons rule, minimum qualifying income | 2026-10-12 |
| Department of Social Security - social security contributions | 910EUR | Class 2 social security, annual earnings threshold | 2026-10-12 |
| MTCA - tax rates for individuals 2025 | 35% | single rates, 60,001 and over | 2026-11-07 |
| MTCA - tax rates for individuals 2025 | 35% | married rates, 60,001 and over | 2026-11-07 |
| MTCA - tax rates for individuals 2025 | 35% | parent rates, 60,001 and over | 2026-11-07 |
| MTCA - tax rates for individuals 2025 | 25% | single rates, 16,001 to 60,000 | 2026-11-07 |
| MTCA - tax rates for individuals 2025 | 25% | married rates, 23,001 to 60,000 | 2026-11-07 |
| MTCA - tax rates for individuals 2025 | 25% | parent rates, 17,501 to 60,000 | 2026-11-07 |
| Department of Social Security - social security contributions | 17.5EUR | Class 2 option, weekly earnings threshold | 2026-10-12 |
| MTCA - tax rates for individuals 2025 | 15% | single rates, 12,001 to 16,000 | 2026-11-07 |
| MTCA - tax rates for individuals 2025 | 15% | married rates, 15,001 to 23,000 | 2026-11-07 |
| MTCA - tax rates for individuals 2025 | 15% | parent rates, 13,001 to 17,500 | 2026-11-07 |
| MTCA - tax guidelines on the highly qualified persons rules | 15% | highly qualified persons rule, rate on employment income | 2026-10-12 |
| Department of Social Security - social security contributions | 10% | Class 1 social security contribution, employee share | 2026-10-12 |
| MTCA - Class 1 social security contribution rates 2026 | 10% | class 1 category B, weekly wage 0.10 to 229.44 (employee option) | 2026-11-07 |
| MTCA - Class 1 social security contribution rates 2026 | 10% | class 1 category C, born up to 31 Dec 1961, weekly wage 229.45 to 490.38 | 2026-11-07 |
| MTCA - Class 1 social security contribution rates 2026 | 10% | class 1 category C, born from 1 Jan 1962, weekly wage 229.45 to 559.30 | 2026-11-07 |
| MTCA - tax rates for individuals 2025 | 0% | single rates, 0 to 12,000 | 2026-11-07 |
| MTCA - tax rates for individuals 2025 | 0% | married rates, 0 to 15,000 | 2026-11-07 |
| MTCA - tax rates for individuals 2025 | 0% | parent rates, 0 to 13,000 | 2026-11-07 |
The sentence each figure was read from (20)
- MTCA - tax guidelines on the highly qualified persons rules, read 2026-10-12:
Individual income from a qualifying contract of employment in an “eligible office” with a company licensed by the Competent Authority is subject to tax at a flat rate of 15% provided that the income amounts to at least €75,000 (seventy five thousand euro) adjusted annually in line with the Retail Price Index.
- Department of Social Security - social security contributions, read 2026-10-12:
is engaged in any business or trade activity through which earnings exceeding €910 per annum are being derived.
- MTCA - tax rates for individuals 2025, read 2026-11-07:
60,001 and over 35% 9,400
- MTCA - tax rates for individuals 2025, read 2026-11-07:
60,001 and over 35% 10,550
- MTCA - tax rates for individuals 2025, read 2026-11-07:
60,001 and over 35% 9,700
- MTCA - tax rates for individuals 2025, read 2026-11-07:
16,001 60,000 25% 3,400
- MTCA - tax rates for individuals 2025, read 2026-11-07:
23,001 60,000 25% 4,550
- MTCA - tax rates for individuals 2025, read 2026-11-07:
17,501 60,000 25% 3,700
- Department of Social Security - social security contributions, read 2026-10-12:
Employed persons (employees) who are employed for less than 8 hours per week but earn more than €17.50 per week or €910 per annum, may opt to be considered as Self-occupied persons for social security contribution purposes.
- MTCA - tax rates for individuals 2025, read 2026-11-07:
12,001 16,000 15% 1,800
- MTCA - tax rates for individuals 2025, read 2026-11-07:
15,001 23,000 15% 2,250
- MTCA - tax rates for individuals 2025, read 2026-11-07:
13,001 17,500 15% 1,950
- MTCA - tax guidelines on the highly qualified persons rules, read 2026-10-12:
The 15% tax rate applies for a consecutive period of five years for European Economic Area (ie EU countries plus Norway, Iceland and Liechtenstein) and Swiss nationals and for a consecutive period of four years for third country nationals.
- Department of Social Security - social security contributions, read 2026-10-12:
Employees – Part-time employees who earn less than the weekly National Minimum Wage can opt to have their share on Social Security Contributions, paid at the rate of 10% of their actual basic weekly wage, instead of the default Class 1 Category B rate which is 10% of the National Minimum Wage.
- MTCA - Class 1 social security contribution rates 2026, read 2026-11-07:
Basic Weekly Wage1€ Weekly Rate Payable 2€ Category From To by Employee by Employer Total Maternity A 0.10 229.44 6.62 6.62 13.24 0.20 B 0.10 229.44 22.94* 22.94 45.88 0.69 *Or if the employee chooses, 10% of the basic weekly wage.
- MTCA - Class 1 social security contribution rates 2026, read 2026-11-07:
This rate of contribution entitles the contributor to pro-rata contributory benefits Persons born up to 31st December 1961 C 229.45 490.38 10% 10% n/a 0.30% D 490.39 n/a 49.04 49.04 98.08 1.47 Persons born from 1st January 1962 onwards
- MTCA - Class 1 social security contribution rates 2026, read 2026-11-07:
This rate of contribution entitles the contributor to pro-rata contributory benefits Persons born up to 31st December 1961 C 229.45 490.38 10% 10% n/a 0.30% D 490.39 n/a 49.04 49.04 98.08 1.47 Persons born from 1st January 1962 onwards C 229.45 559.30 10% 10% n/a 0.30% D 559.31 n/a 55.93 55.93 111.86 1.68 E n/a n/a 10%Max.4.38 10%Max.4.38 n/a 0.3%Max.0.13
- MTCA - tax rates for individuals 2025, read 2026-11-07:
Single Rates 0 12,000 0% 0
- MTCA - tax rates for individuals 2025, read 2026-11-07:
Married Rates 0 15,000 0% 0
- MTCA - tax rates for individuals 2025, read 2026-11-07:
Parent Rates 0 13,000 0% 0
Read in full, publishes no figure
3 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- Department of Social Security - Class 1 contributions 2026, read 2026-09-12: every candidate on the page was refused
- MTCA - taxation for individuals, read 2026-09-12: read in full and no accepted figure on the page
- MTCA - tax rates index, read 2026-09-12: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
4 of the 7 named sources that could be read published a usable figure; 3 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 17 figures, never sentences; 29 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per status per year: the rate on remitted foreign income, the minimum annual tax, the resident bands that apply to everything else, and the employee and employer social security contribution; across them the annual running cost of each residency route at three income levels, which is the half of 'malta residency cost' that recurs after the entry fees are paid
29 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (7)
- MTCA - tax rates for individuals 2025(the publisher's own terms; quoted for reporting and comment)
- MTCA - Class 1 social security contribution rates 2026(the publisher's own terms; quoted for reporting and comment)
- Department of Social Security - Class 1 contributions 2026(the publisher's own terms; quoted for reporting and comment)
- Department of Social Security - social security contributions(the publisher's own terms; quoted for reporting and comment)
- MTCA - tax guidelines on the highly qualified persons rules(the publisher's own terms; quoted for reporting and comment)
- MTCA - taxation for individuals(the publisher's own terms; quoted for reporting and comment)
- MTCA - tax rates index(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The Malta Residency Tax Status carries 17 published figures read from 4 sources' own pages; the 14 published figures given by band run from 0 to 35 percent, read 7 November 2026.
4 of the 7 named sources read in full publish a figure; 3 publish none, read 7 November 2026.
Malta Residency Tax Status, band single rates, 0 to 12,000: median 0 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, band single rates, 12,001 to 16,000: median 15 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, band single rates, 16,001 to 60,000: median 25 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, band single rates, 60,001 and over: median 35 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, band married rates, 0 to 15,000: median 0 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, band married rates, 15,001 to 23,000: median 15 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, band married rates, 23,001 to 60,000: median 25 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, band married rates, 60,001 and over: median 35 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, band parent rates, 0 to 13,000: median 0 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, band parent rates, 13,001 to 17,500: median 15 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, band parent rates, 17,501 to 60,000: median 25 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, band parent rates, 60,001 and over: median 35 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, band Class 2 social security, annual earnings threshold: median 910 EUR across 1 source, read 7 November 2026.
Malta Residency Tax Status, band Class 2 option, weekly earnings threshold: median 17.50 EUR across 1 source, read 7 November 2026.
Malta Residency Tax Status, band Class 1 social security contribution, employee share: median 10 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, band highly qualified persons rule, minimum qualifying income: median 75,000 EUR across 1 source, read 7 November 2026.
Malta Residency Tax Status, band highly qualified persons rule, rate on employment income: median 15 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, income level class 1 category B, weekly wage 0.10 to 229.44 (employee option): median 10 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, income level class 1 category C, born up to 31 Dec 1961, weekly wage 229.45 to 490.38: median 10 percent across 1 source, read 7 November 2026.
Malta Residency Tax Status, income level class 1 category C, born from 1 Jan 1962, weekly wage 229.45 to 559.30: median 10 percent across 1 source, read 7 November 2026.
Cite as: "maltaresidencycost.com Malta Residency Tax Status", updated 2026-11-08, https://maltaresidencycost.com/datasets/malta-residency-tax-status/.
Download the CSV (20 rows, computed 2026-11-08)
Questions this data answers
Once resident, what does the status cost per year - the flat rate, the minimum annual tax, and the social security charge?
The Malta Residency Tax Status carries 17 published figures read from 4 sources' own pages; the 14 published figures given by band run from 0 to 35 percent, read 7 November 2026.
Where do the figures in the Malta Residency Tax Status come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 7 named sources were read and 4 publish a figure; the 3 that publish none are recorded as not published, never estimated.