# 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.

Malta Residency Cost · https://maltaresidencycost.com/datasets/malta-residency-tax-status/ · computed 2026-11-08

**Range by band:** 0 to 35 % (range 0 to 35 %; 17 published figures; 4 of 7 sources read publish one).

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 |
|---|---|---|---|
| band single rates, 0 to 12,000 | 0 % | 0 to 0 % | 1 |
| band single rates, 12,001 to 16,000 | 15 % | 15 to 15 % | 1 |
| band single rates, 16,001 to 60,000 | 25 % | 25 to 25 % | 1 |
| band single rates, 60,001 and over | 35 % | 35 to 35 % | 1 |
| band married rates, 0 to 15,000 | 0 % | 0 to 0 % | 1 |
| band married rates, 15,001 to 23,000 | 15 % | 15 to 15 % | 1 |
| band married rates, 23,001 to 60,000 | 25 % | 25 to 25 % | 1 |
| band married rates, 60,001 and over | 35 % | 35 to 35 % | 1 |
| band parent rates, 0 to 13,000 | 0 % | 0 to 0 % | 1 |
| band parent rates, 13,001 to 17,500 | 15 % | 15 to 15 % | 1 |
| band parent rates, 17,501 to 60,000 | 25 % | 25 to 25 % | 1 |
| band parent rates, 60,001 and over | 35 % | 35 to 35 % | 1 |
| band Class 2 social security, annual earnings threshold | 910 EUR | 910 to 910 EUR | 1 |
| band Class 2 option, weekly earnings threshold | 17.5 EUR | 17.5 to 17.5 EUR | 1 |
| band Class 1 social security contribution, employee share | 10 % | 10 to 10 % | 1 |
| band highly qualified persons rule, minimum qualifying income | 75,000 EUR | 75,000 to 75,000 EUR | 1 |
| band highly qualified persons rule, rate on employment income | 15 % | 15 to 15 % | 1 |
| income level class 1 category B, weekly wage 0.10 to 229.44 (employee option) | 10 % | 10 to 10 % | 1 |
| income level class 1 category C, born up to 31 Dec 1961, weekly wage 229.45 to 490.38 | 10 % | 10 to 10 % | 1 |
| income level class 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 source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [MTCA - tax guidelines on the highly qualified persons rules](https://mtca.gov.mt/personal-tax/legal-and-technical/test/tax-guidelines-on-highly-qualified-persons-rules) | 75,000 EUR | highly qualified persons rule, minimum qualifying income | 2026-10-12 |
| [Department of Social Security - social security contributions](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions/) | 910 EUR | Class 2 social security, annual earnings threshold | 2026-10-12 |
| [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 35 % | single rates, 60,001 and over | 2026-11-07 |
| [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 35 % | married rates, 60,001 and over | 2026-11-07 |
| [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 35 % | parent rates, 60,001 and over | 2026-11-07 |
| [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 25 % | single rates, 16,001 to 60,000 | 2026-11-07 |
| [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 25 % | married rates, 23,001 to 60,000 | 2026-11-07 |
| [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 25 % | parent rates, 17,501 to 60,000 | 2026-11-07 |
| [Department of Social Security - social security contributions](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions/) | 17.5 EUR | Class 2 option, weekly earnings threshold | 2026-10-12 |
| [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 15 % | single rates, 12,001 to 16,000 | 2026-11-07 |
| [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 15 % | married rates, 15,001 to 23,000 | 2026-11-07 |
| [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 15 % | parent rates, 13,001 to 17,500 | 2026-11-07 |
| [MTCA - tax guidelines on the highly qualified persons rules](https://mtca.gov.mt/personal-tax/legal-and-technical/test/tax-guidelines-on-highly-qualified-persons-rules) | 15 % | highly qualified persons rule, rate on employment income | 2026-10-12 |
| [Department of Social Security - social security contributions](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions/) | 10 % | Class 1 social security contribution, employee share | 2026-10-12 |
| [MTCA - Class 1 social security contribution rates 2026](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/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](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/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](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/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](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 0 % | single rates, 0 to 12,000 | 2026-11-07 |
| [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) | 0 % | married rates, 0 to 15,000 | 2026-11-07 |
| [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/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](https://mtca.gov.mt/personal-tax/legal-and-technical/test/tax-guidelines-on-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](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/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](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "60,001 and over 35% 9,400"
- [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "60,001 and over 35% 10,550"
- [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "60,001 and over 35% 9,700"
- [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "16,001 60,000 25% 3,400"
- [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "23,001 60,000 25% 4,550"
- [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "17,501 60,000 25% 3,700"
- [Department of Social Security - social security contributions](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/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](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "12,001 16,000 15% 1,800"
- [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "15,001 23,000 15% 2,250"
- [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "13,001 17,500 15% 1,950"
- [MTCA - tax guidelines on the highly qualified persons rules](https://mtca.gov.mt/personal-tax/legal-and-technical/test/tax-guidelines-on-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](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/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](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/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](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/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](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/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](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "Single Rates 0 12,000 0% 0"
- [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "Married Rates 0 15,000 0% 0"
- [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025), read 2026-11-07: "Parent Rates 0 13,000 0% 0"

## Read in full, publishes no figure

- [Department of Social Security - Class 1 contributions 2026](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-1-2026/), read 2026-09-12: every candidate on the page was refused
- [MTCA - taxation for individuals](https://mtca.gov.mt/personal-tax/individual/taxationforindividuals), read 2026-09-12: read in full and no accepted figure on the page
- [MTCA - tax rates index](https://mtca.gov.mt/personal-tax/individual/tax-rates1), 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

## Sources

- [MTCA - tax rates for individuals 2025](https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2025) (the publisher's own terms; quoted for reporting and comment)
- [MTCA - Class 1 social security contribution rates 2026](https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/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](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions-class-1-2026/) (the publisher's own terms; quoted for reporting and comment)
- [Department of Social Security - social security contributions](https://socialsecurity.gov.mt/en/information-and-applications-for-benefits-and-services/social-security-contributions/social-security-contributions/) (the publisher's own terms; quoted for reporting and comment)
- [MTCA - tax guidelines on the highly qualified persons rules](https://mtca.gov.mt/personal-tax/legal-and-technical/test/tax-guidelines-on-highly-qualified-persons-rules) (the publisher's own terms; quoted for reporting and comment)
- [MTCA - taxation for individuals](https://mtca.gov.mt/personal-tax/individual/taxationforindividuals) (the publisher's own terms; quoted for reporting and comment)
- [MTCA - tax rates index](https://mtca.gov.mt/personal-tax/individual/tax-rates1) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

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