Malta Individual Income Tax and Social Security Contributions for 2025
Malta's Commissioner for Revenue has announced the new income tax rates for resident individuals in 2025. This includes the following individual income tax brackets/rates with increased exemption thresholds as per the 2025 Budget:
- Single:
- EUR 0-12,000 - 0%
- EUR 12,001-16,000 - 15%
- EUR 16,001-60,000 - 25%
- EUR 60,001 and over - 35%
- Married:
- EUR 0-15,000 - 0%
- EUR 15,001-23,000 - 15%
- EUR 23,001-…