Malta Individual Income Tax and Social Security Rates for 2021

Malta recently published the income tax rates for 2021 for resident individuals, which are unchanged from the prior year. The rates are as follows for single individuals:

• EUR 0 up to 9,100 - 0%
• EUR 9,101 up to 14,500 - 15%
• EUR 14,501 up to 19,500 - 25%
• EUR 19,501 up to 60,000 - 25%
• EUR 60,001 and over - 35%

Married rates are as follows:

• EUR 0 up to 12,700 - 0%
• EUR 12,701 up to 21,200 - 15%
• EUR 21,201 up to 28,700 - 25%  
• EUR 28,701 up to 60,000 - 25%
• EUR 60,001 and over - 35%

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