Income Tax Rates
The following tables should be used by taxpayers residing in Malta for computing the amount of tax on their chargeable income in the respective basis year. Tax rates for non resident persons are available from the Non residents tax rates tables.
| | 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 -8,500 | 0 | 0.00 | | 0 -11,900 | 0 | 0.00 | | | | 8,501 -14,500 | 0.15 | 1,275.00 | | 11,901 -21,200 | 0.15 | 1,785.00 | | | | 14,501 -19,500 | 0.25 | 2,725.00 | | 21,201 -28,700 | 0.25 | 3,905.00 | | | | 19,501 &over | 0.35 | 4,675.00 | | 28,701 &over | 0.35 | 6,775.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income € | Rate | Deduct € | | Chargeable Income € | Rate | Deduct € | |
|---|
| | 0 -8,500 | 0 | 0.00 | | 0 -11,900 | 0 | 0.00 | | | | 8,501 -14,500 | 0.15 | 1,275.00 | | 11,901 -21,200 | 0.15 | 1,785.00 | | | | 14,501 -19,500 | 0.25 | 2,725.00 | | 21,201 -28,700 | 0.25 | 3,905.00 | | | | 19,501 &over | 0.35 | 4,675.00 | | 28,701 &over | 0.35 | 6,775.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income € | Rate | Deduct € | | Chargeable Income € | Rate | Deduct € | |
|---|
| | 0 -8,500 | 0 | 0.00 | | 0 -11,900 | 0 | 0.00 | | | | 8,501 -14,500 | 0.15 | 1,275.00 | | 11,901 -21,200 | 0.15 | 1,785.00 | | | | 14,501 -19,500 | 0.25 | 2,725.00 | | 21,201 -28,700 | 0.25 | 3,905.00 | | | | 19,501 &over | 0.35 | 4,675.00 | | 28,701 &over | 0.35 | 6,775.00 | | |
| | Single Rates | | Married Rates | |
|---|
| | Chargeable Income € | Rate | Deduct € | | Chargeable Income € | Rate | Deduct € | |
|---|
| | 0 -8,500 | 0 | 0.00 | | 0 -11,900 | 0 | 0.00 | | | | 8,501 -14,500 | 0.15 | 1,275.00 | | 11,901 -21,200 | 0.15 | 1,785.00 | | | | 14,501 -19,500 | 0.25 | 2,725.00 | | 21,201 -28,700 | 0.25 | 3,905.00 | | | | 19,501 &over | 0.35 | 4,675.00 | | 28,701 &over | 0.35 | 6,775.00 | | |
| | 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 -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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