Rule monitor
LawSocial Security wage base for 2027 set at $192,300 (6.2% each for employee and employer)01 Jan 2027LawTax-free amount of salary rises to RSD 37,369 a month (Official Gazette 80/2026)01 Jan 2027LawNon-taxable minimum rises to €570 a month01 Jan 2027CabinetMinimum monthly wage rises to €1,245 (Government resolution No 509)01 Jan 2027LawThe 5-point SGK discount for manufacturing employers ends on 31 December 2026 unless the President extends it (Law 5510, provisional Art. 108)01 Jan 2027DueIRS 2027 inflation adjustments (brackets, standard deduction)Nov 2026LawNew withholding tax key formula: tax-free amount €11,550 and new child reductions01 Nov 2026DueAutumn Budget — income tax thresholds already frozen to April 203128 Oct 2026Cabinet2027 contribution ceilings: pension €8,850, health €6,375 a month07 Oct 2026BillBudget 2027 — standard rate band +€2,500, personal credits €2,12506 Oct 2026LawContribution ceilings raised: CCSS €10,000, CAR €6,276, CMRC band A €4,067 a month01 Oct 2026Law2027 minimum wage set at 4,950 zł a month (Council of Ministers regulation)15 Sept 2026LawMaximum insurable income rises to €2,300 a month (from €2,111.64)01 Aug 2026LawMinimum wage RON 4,325; tax-free amount on the minimum wage cut to RON 200 for gross pay up to RON 4,60001 Jul 2026LawNew split of the 28% contributions: pension 19.9%, unemployment 0.1% (Official Gazette 148/2026)01 Jul 2026LawIndex tranche +2.5%: social minimum wage €2,771.33, contribution ceiling €13,856.6301 Jun 2026LawMinimum wage (SMIC) raised to €12.31 an hour01 Jun 2026Law2026 contribution order published: ceiling €5,101.20 a month, MEI levy 0.90%31 Mar 2026LawCompulsory health contribution rises to €39.36 a month (Official Gazette 16/2026)01 Mar 2026LawNew 2026 IRS withholding tables for the mainland, Azores and Madeira01 Jan 2026LawIRPEF second bracket (€28,000–50,000) cut from 35% to 33%01 Jan 2026LawIGR reform: the SMaC card deduction becomes a tax credit (Law 141/2025)01 Jan 2026LawPension contribution up to 8.5% (employee and employer); CO2 tax credit €216 a year01 Jan 2026Law2026 average wage 48,967 Kč: 23% tax above 146,901 Kč a month, social insurance ceiling 2,350,416 Kč a year01 Jan 2026LawFour income tax bands from 2026 — 19, 25, 30 and 35%; employee health insurance 5%01 Jan 2026LawFamily allowance in 2026: 133,340 Ft a month per dependant with one child, twice the early-2025 amount01 Jan 2026Law2026 withholding tax tariffs for all 26 cantons; BVG thresholds unchanged (entry CHF 22,680, coordination deduction CHF 26,460)01 Jan 2026LawNew 0.2% employee contribution to the family fund for the parental allowance; employee AHV/IV/FAK now 4.90%01 Jan 2026LawBracket reform: middle tax (7.5%), top tax (7.5%) and top-top tax (5%) replace the 15% top tax; employment deduction 12.75%, at most DKK 63,30001 Jan 2026LawLarger job tax credit; state income tax threshold raised to SEK 643,00001 Jan 2026LawSocial security contribution cut to 7.6%; personal allowance NOK 114,540; bracket tax steps 4 and 5 at 16.8% and 17.8%01 Jan 2026LawNew income tax scale with a 37.5% top rate; earned income credit up to €3,430; employee pension contribution 7.30%01 Jan 2026LawNew income tax scale: 20%, 26%, 34% and 39% bands, lower rates for children and people up to 30 (Law 5246/2025)01 Jan 2026LawTax-free band €22,000, new bands and article 14B deductions for children, housing and green spending (Law 244(I)/2025)01 Jan 2026LawWithholding brackets raised to ISK 498,122 and 1,398,450 a month; personal allowance ISK 72,492 a month01 Jan 2026LawHighest monthly contribution base €11,958; average wage for contribution bases €1,993 (NN 150/2025)01 Jan 2026LawMinimum wage ALL 50,000; maximum wage for social insurance contributions ALL 186,41601 Jan 2026LawBasic exemption of €700 a month for everyone, whatever the income; income tax stays at 22%01 Jan 2026LawMinimum wage rises to UAH 8,647 and the tax social benefit to UAH 1,664 (State Budget Law No 4695-IX)01 Jan 2026LawEmployer pension contribution rises to 12% and the SGK earnings ceiling to 9 times the minimum wage; the general Treasury discount falls to 2 points (Law 7566)01 Jan 2026CabinetMinimum wage rises to MDL 6,300 a month (Government Decision 771/2025); personal exemption unchanged at MDL 29,700 a year01 Jan 2026LawFederation of BiH: employer contributions cut from 10.5% to 5% of gross pay (Official Gazette 33/25)01 Jul 2025LawEmployer pension contribution cut to 0%; the employee pays 10% (Official Gazette 94/2024)01 Oct 2024LawNew wage tax bands: 0% up to €250, 8% up to €450, 10% above (Law 08/L-142)23 Aug 2024
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Salary CodexPay & tax intelligence

Methodology · Malta

How we calculate net salary in Malta

The Malta calculator uses Salary Codex's own rules engine with rates published by the Malta Tax and Customs Administration (MTCA). The documents are listed on the data sources page. Income earned in a calendar year (the basis year) is assessed the following year.

Order of operations

  1. Gross basic salary for the year. Statutory bonuses, overtime and fringe benefits are not added.
  2. Income Tax on chargeable income using the rate table that applies to you: single, married (joint computation on the couple's combined income) or parent. Each table is published as "multiply by the rate, then subtract", which is the same as charging 0%, 15%, 25% and 35% on successive bands.
  3. Class 1 Social Security for each employee, week by week, described below.

The 2026 family rates

From 2026, married couples and parents who maintain one child, or two or more children, under 18 (under 23 in full-time education) have their own tables with wider 0% and 15% bands. They apply to residents of Malta where the person or a spouse is an EU/EEA national, or is a long-term resident and the child was born and lives in Malta. If you do not meet these conditions, set "2026 family rates" to "not eligible" and the standard married or parent rates are used. A parent with sole custody may use the standard married rates instead where that is cheaper; the calculator picks the lower tax when you say so.

Social Security

Class 1 contributions are 10% of the basic weekly wage, with a fixed minimum of €23 a week for wages up to €229.44 and a maximum of €56 a week for people born from 1962 (€49.04 for those born up to 1961). We use the yearly salary divided by 52 and count 52 contribution weeks. The employer pays the same contribution again plus 0.3% to the Maternity Leave Trust Fund; both are shown in the cost to employer.

Tests

TestScopeResult
MTCA rate tablesAll seven 2026 tables and the three 2025 tables, as publishedAll match
ContinuityTax just below and above every band limit in every tableNo jumps
Social SecurityMinimum, 10% band and maximum for 2025 and 2026, both birth-year groupsAll match

Not yet included

  • The 15% rate on part-time employment and overtime schemes, and other special regimes (highly qualified persons, returned migrants).
  • Non-resident rates and separate computation for married couples.

Updates and errors

Rules are updated when the MTCA publishes new tables, usually after the Budget each October. If a result does not match your FS3 or payslip, tell us — corrections ship as a new rules version.

Estimates only. Not tax, legal or financial advice.

Salary Codex