This article provides a comprehensive overview of the individual income tax framework in Malta for the year 2025. All key rates, brackets, and special considerations are presented as outlined by Maltas current tax regulations.
Maltas Individual Income Tax Rates and Brackets
Malta applies a progressive income tax system to individual taxpayers, with tax calculated based on income earned. The current framework specifies several income brackets, each with its own rate. All values in the table below are quoted in euros (), Maltas official currency (EUR).
| Taxable Income Range (, EUR) | Rate (%) |
|---|---|
| 0 |