Income Tax Rates
The Following tables should be used by taxpayers residing in Malta for income tax purposes to compute the amount of tax on chargeable income in step 21 of the income tax return.
Note that different rates of tax apply to non residents. A copy of the non resident tax rates can be obtainded from the IRD Taxpayer Service Section.
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income € | Rate | Deduct € | | Chargeable Income € | Rate | Deduct € | |
|---|
| | 0 -8,150 | 0 | 0.00 | | 0 -11,400 | 0 | 0.00 | | | | 8,151 -14,000 | 0.15 | 1,222.50 | | 11,401 -20,500 | 0.15 | 1,710.00 | | | | 14,001 -19,000 | 0.25 | 2,622.50 | | 20,501 -28,000 | 0.25 | 3,760.00 | | | | 19,001 &over | 0.35 | 4,522.50 | | 28,001 &over | 0.35 | 6,560.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income € | Rate | Deduct € | | Chargeable Income € | Rate | Deduct € | |
|---|
| | 0 -8,150 | 0 | 0.00 | | 0 -11,400 | 0 | 0.00 | | | | 8,151 -14,000 | 0.15 | 1,222.50 | | 11,401 -20,500 | 0.15 | 1,710.00 | | | | 14,001 -19,000 | 0.25 | 2,622.50 | | 20,501 -28,000 | 0.25 | 3,760.00 | | | | 19,001 &over | 0.35 | 4,522.50 | | 28,001 &over | 0.35 | 6,560.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income Lm | Rate | Deduct Lm | | Chargeable Income Lm | Rate | Deduct Lm | |
|---|
| | 0 -3,000 | 0 | 0.00 | | 0 -4,000 | 0 | 0.00 | | | | 3,001 -4,000 | 0.15 | 450.00 | | 4,001 -5,500 | 0.15 | 600.00 | | | | 4,001 -5,000 | 0.20 | 650.00 | | 5,501 -7,000 | 0.20 | 875.00 | | | | 5,001 -6,500 | 0.25 | 900.00 | | 7,001 -8,500 | 0.25 | 1,225.00 | | | | 6,501 -8,000 | 0.30 | 1,225.00 | | 8,501 -10,000 | 0.30 | 1,650.00 | | | | 8,001 &over | 0.35 | 1,625.00 | | 10,001 &over | 0.35 | 2,150.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income Lm | Rate | Deduct Lm | | Chargeable Income Lm | Rate | Deduct Lm | |
|---|
| | 0 -3,000 | 0 | 0.00 | | 0 -4,000 | 0 | 0.00 | | | | 3,001 -4,000 | 0.15 | 450.00 | | 4,001 -5,500 | 0.15 | 600.00 | | | | 4,001 -6,000 | 0.25 | 850.00 | | 5,501 -7,500 | 0.25 | 1,150.00 | | | | 6,001 &over | 0.35 | 1,450.00 | | 7,501 &over | 0.35 | 1,900.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income Lm | Rate | Deduct Lm | | Chargeable Income Lm | Rate | Deduct Lm | |
|---|
| | 0 -3,000 | 0 | 0.00 | | 0 -4,000 | 0 | 0.00 | | | | 3,001 -4,000 | 0.15 | 450.00 | | 4,001 -5,500 | 0.15 | 600.00 | | | | 4,001 -6,000 | 0.25 | 850.00 | | 5,501 -7,500 | 0.25 | 1,150.00 | | | | 6,001 &over | 0.35 | 1,450.00 | | 7,501 &over | 0.35 | 1,900.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income Lm | Rate | Deduct Lm | | Chargeable Income Lm | Rate | Deduct Lm | |
|---|
| | 0 -3,000 | 0 | 0.00 | | 0 -4,100 | 0 | 0.00 | | | | 3,001 -4,000 | 0.15 | 450.00 | | 4,101 -5,900 | 0.15 | 615.00 | | | | 4,001 -6,000 | 0.25 | 850.00 | | 5,901 -8,400 | 0.25 | 1,205.00 | | | | 6,001 &over | 0.35 | 1,450.00 | | 8,401 &over | 0.35 | 2,045.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income Lm | Rate | Deduct Lm | | Chargeable Income Lm | Rate | Deduct Lm | |
|---|
| | 0 -3,100 | 0 | 0.00 | | 0 -4,300 | 0 | 0.00 | | | | 3,101 -4,100 | 0.15 | 465.00 | | 4,301 -6,000 | 0.15 | 645.00 | | | | 4,101 -5,000 | 0.20 | 670.00 | | 6,001 -7,250 | 0.20 | 945.00 | | | | 5,001 -6,000 | 0.25 | 920.00 | | 7,251 -8,500 | 0.25 | 1,308.00 | | | | 6,001 -6,750 | 0.30 | 1,220.00 | | 8,501 -10,000 | 0.30 | 1,732.00 | | | | 6,751 &over | 0.35 | 1,557.50 | | 10,001 &over | 0.35 | 2,232.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income Lm | Rate | Deduct Lm | | Chargeable Income Lm | Rate | Deduct Lm | |
|---|
| | 0 -3,100 | 0 | 0.00 | | 0 -4,300 | 0 | 0.00 | | | | 3,101 -4,100 | 0.15 | 465.00 | | 4,301 -6,000 | 0.15 | 645.00 | | | | 4,101 -5,000 | 0.20 | 670.00 | | 6,001 -7,250 | 0.20 | 945.00 | | | | 5,001 -6,000 | 0.25 | 920.00 | | 7,251 -8,500 | 0.25 | 1,308.00 | | | | 6,001 -6,750 | 0.30 | 1,220.00 | | 8,501 -10,000 | 0.30 | 1,732.00 | | | | 6,751 &over | 0.35 | 1,557.50 | | 10,001 &over | 0.35 | 2,232.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income Lm | Rate | Deduct Lm | | Chargeable Income Lm | Rate | Deduct Lm | |
|---|
| | 0 -3,100 | 0 | 0.00 | | 0 -4,300 | 0 | 0.00 | | | | 3,101 -4,100 | 0.15 | 465.00 | | 4,301 -6,000 | 0.15 | 645.00 | | | | 4,101 -5,000 | 0.20 | 670.00 | | 6,001 -7,250 | 0.20 | 945.00 | | | | 5,001 -6,000 | 0.25 | 920.00 | | 7,251 -8,500 | 0.25 | 1,308.00 | | | | 6,001 -6,750 | 0.30 | 1,220.00 | | 8,501 -10,000 | 0.30 | 1,732.00 | | | | 6,751 &over | 0.35 | 1,557.50 | | 10,001 &over | 0.35 | 2,232.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income Lm | Rate | Deduct Lm | | Chargeable Income Lm | Rate | Deduct Lm | |
|---|
| | 0 -3,100 | 0 | 0.00 | | 0 -4,300 | 0 | 0.00 | | | | 3,101 -4,100 | 0.15 | 465.00 | | 4,301 -6,000 | 0.15 | 645.00 | | | | 4,101 -5,000 | 0.20 | 670.00 | | 6,001 -7,250 | 0.20 | 945.00 | | | | 5,001 -6,000 | 0.25 | 920.00 | | 7,251 -8,500 | 0.25 | 1,308.00 | | | | 6,001 -6,750 | 0.30 | 1,220.00 | | 8,501 -10,000 | 0.30 | 1,732.00 | | | | 6,751 &over | 0.35 | 1,557.50 | | 10,001 &over | 0.35 | 2,232.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income Lm | Rate | Deduct Lm | | Chargeable Income Lm | Rate | Deduct Lm | |
|---|
| | 0 -3,250 | 0 | 0.00 | | 0 -4,500 | 0 | 0.00 | | | | 3,251 -5,500 | 0.15 | 487.50 | | 4,501 -8,000 | 0.15 | 675.00 | | | | 5,501 -6,750 | 0.25 | 1,037.50 | | 8,001 -10,000 | 0.25 | 1,475.00 | | | | 6,751 &over | 0.35 | 1,712.50 | | 10,001 &over | 0.35 | 2,475.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income Lm | Rate | Deduct Lm | | Chargeable Income Lm | Rate | Deduct Lm | |
|---|
| | 0 -3,250 | 0 | 0.00 | | 0 -4,500 | 0 | 0.00 | | | | 3,251 -5,500 | 0.15 | 487.50 | | 4,501 -8,000 | 0.15 | 675.00 | | | | 5,501 -6,750 | 0.25 | 1,037.50 | | 8,001 -10,000 | 0.25 | 1,475.00 | | | | 6,751 &over | 0.35 | 1,712.50 | | 10,001 &over | 0.35 | 2,475.00 | | |
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