Malta Income Tax Calculator 2026 — 6/7 Refund + Non-Dom
Calculate Malta 2026 personal income tax for single/married/parent status, 10% social security, 6/7 shareholder refund mechanism, and Non-Dom remittance basis.
Tax Bracket Breakdown
| Bracket | Rate | Income in Bracket | Tax |
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Full Tax Summary
Malta Tax System 2026
Malta combines progressive personal income tax with one of Europe's most attractive corporate refund systems. The 6/7 refund mechanism enables an effective 5% corporate tax rate for non-resident shareholders, while the Non-Dom remittance basis shelters foreign income never brought into Malta from any taxation.
Single Rates 2026
€9,101 – €14,500: 15%
€14,501 – €60,000: 25%
Above €60,000: 35%
Married: 0% to €12,700 | Parent: 0% to €10,500
Social Security: 10% employee (weekly ceiling ~€49.97)
6/7 Refund: corporate 35% → 5% effective for non-residents
Example: €50,000 Single Resident
PIT: €9,100×0% + €5,400×15% + €35,500×25% = €0 + €810 + €8,875 = €9,685
Social Security (10%, capped): ~€2,610/yr
Net: ~€37,705 | Effective rate: 19.4%
6/7 Refund Mechanism + Non-Dom Comparison
Corporate refund diagram and remittance basis vs standard taxation
The 6/7 refund makes Malta one of the lowest effective corporate tax jurisdictions in the EU. Enter a Malta company dividend above to calculate your refund entitlement.
Non-Dom remittance basis: only foreign income remitted to Malta is taxable. Foreign income kept offshore is fully exempt.
| Scenario | Taxable Income | Malta Tax | Effective Rate |
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Single vs Married vs Parent rates at your current gross income.
| Status | Zero Band | Income Tax | Effective Rate | Net Income |
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