Malta 2026 Budget Measures Enacted Including Measures to Reduce Tax Burden for Families With Children and Incentivize R&D Investment

Malta published the Budget Measures Implementation Act 2026 (Act No. III of 2026) in the Official Gazette on 10 March 2026. To support families, new personal income tax exemption and lower-bracket thresholds are provided for married and single individuals with children in 2026 (assessment in 2027):

• Married Couple with One Child
  • EUR 0 to 17,500 – 0%
  • EUR 17,501 to 26,500 - 15%
  • EUR 26,501 to 60,000 - 25%
  • EUR 60,001 and over - 35%
• Single Parent with One Child
  • EUR 0 to 14,500 - 0%
  • EUR 14,501 t…