Progressive tax
The Commissioner for Revenue explains that individual income tax is progressive.
Money guide · Malta Life Guides
Malta Income Tax: Tax Brackets, FSS and Social Security Explained
Malta income tax and social-security contributions depend on the taxpayer's status, income type and current official rates. A headline salary is not a take-home-pay calculation. Use the Commissioner for Revenue's current rates and official calculator tools, then seek qualified advice for a personal tax decision.
Last checked: 15 August 2026. Rules, services, prices and timetables can change; confirm the relevant official source before acting.
Before using a salary or tax calculator
- Separate gross salary, taxable benefits, self-employment income and other income streams.
- Identify the tax status that may apply to you rather than choosing a rate at random.
- Use current Commissioner for Revenue rates and official social-security material.
- Treat any online result as an estimate until payroll, the authority or an adviser confirms it.
What to know before you act
Employees and self-employed people differ
FSS and social-security treatment can differ from provisional-tax or self-employed arrangements.
Tax years change
Do not publish or rely on a calculator's figures until its rates and assumptions are dated and source-checked.
Official sources to check
These links are the source of truth for current procedures, eligibility, amounts, deadlines and service changes.
- Commissioner for Revenue: Personal Tax
Official overview of personal tax and FSS. - Commissioner for Revenue: Rates
Official tax and social-security rate directory.
Freshness policy: Recheck at every tax-year change and before publishing a numeric calculator result.
Frequently asked questions
How do I calculate tax in Malta?
Start with the current Commissioner for Revenue rate tables and official calculator tools, then apply your own status and income facts.
What is FSS in Malta?
The Commissioner for Revenue describes FSS as the system that generally handles employee and pensioner deductions from emoluments.
Does this page provide tax advice?
No. It is an explainer and source directory, not personal tax advice.