Malta Tax Rates (for 2019)

    Malta Tax Rates (for 2019)

    The tax rates applicable to individuals subject to tax in Malta depend on whether the individual is deemed to be resident in Malta or otherwise. 

    Malta tax rates

    Malta Tax Rates for Residents

    Malta implements three different tax rates for individuals resident in Malta, namely
    • Single Rates of taxation;
    • Married Rates of taxation applicable to married couples who opt for a joint tax computation; and
    • Parent Rates of taxation is applicable to individuals who maintain a child below the age of 18 years (or 23 years if the child is attending tertiary education) and who is not gainfully occupied earning more than €3,400 per annum.
    The Malta tax rates for the year 2019 for every category are as follows:

    Malta Tax Rates for Basis Year 2019

    Tax Rates for Residents

               Chargeable Income (€)

    From                                       To                                                   Rate                                   Subtract (€)

    Single Rates
    0 9,100 0% 0
    9,101 14,500 15% 1,365
    14,501 19,500 25% 2,815
    19,501 60,000 25% 2,725
    60,001 and over 35% 8,725
    Married Rates
    0 12,700 0% 0
    12,701 21,200 15% 1,905
    21,201 28,700 25% 4,025
    28,701 60,000 25% 3,905
    60,001 and over 35% 9,905
    Parent Rates
    0 10,500 0% 0
    10,501 15,800 15% 1,575
    15,801 21,200 25% 3,155
    21,201 60,000 25% 3,050
    60,001 and over 35% 9,050


    Non-Residents Tax Rates

    Taxpayers who are not resident in Malta for income tax purposes are subject to the following tax rates on their income arising in Malta:

    Tax Rates for Non-Residents

              Chargeable Income (€) 
                  From                                          To                                         Rate                                 Subtract (€)
    0 700 0% 0
    701 3,100 20% 140
    3,101 7,800 30% 450
    7,801 and over 35% 840


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    Antoinette Scerri
    Tax Advisory Services
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