How much you pay in Malta depends on how you earn, so here are all three pictures: an employment contract, self-employment and running your own company. Real headline rates, verified July 2026.
As an employee
Income tax: Progressive 0-35%. Social contributions: 10% employee.
Qualifying expat schemes tax certain professionals at a flat 15%. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a freelancer or sole trader
Income tax: Same brackets on profit; a 15% part-time self-employment scheme covers the first slice. Social contributions: 15% of income (min/max caps).
English-language administration is a real practical advantage. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
As a company owner
CIT 35% headline, but shareholder refunds cut the effective rate to ~5-10% for trading income. Dividends carry an imputation credit (no extra layer for most).
The refund system is the whole game and must be structured properly: use an advisor. Rates as of July 2026. Tax rules change every budget cycle and depend on your personal situation: verify with a licensed tax advisor before acting.
Two rules that apply everywhere
Tax residence usually follows your life, not your paperwork: spend 183+ days in Malta (or keep your centre of vital interests there) and you generally owe taxes there regardless of visa or company setup.
Special regimes and treaty rules can change these numbers dramatically in both directions. This page is educational information, not tax advice: before you commit to a structure, have a licensed Malta tax advisor confirm the current rules for your specific case.