Employee Net Income Calculator
See exact take-home pay if engaged as an employee instead of self-occupied: 2026 income tax bands, Class 1 SSC (10% employee + 10% employer, €29,084 ceiling) side by side with self-employment.
How Malta Taxes Employee Salaries in 2026
In Malta, an employee's take-home pay is shaped by two deductions taken straight off payroll: progressive income tax and Class 1 Social Security Contributions (SSC). For 2026, a single person pays 0% on the first €12,000, 15% on the next band up to €16,000, 25% up to €60,000, and 35% above that — married and parent computations use wider bands, so which one applies to you changes the result meaningfully.
On top of income tax, both employee and employer each pay Class 1 SSC at 10% of gross salary, up to an annual ceiling of €29,084.12 in 2026. Once gross annual salary passes that ceiling, neither side pays any more SSC on the excess, which is why the overall deduction rate for higher earners in Malta tends to flatten out rather than keep climbing.
What this calculator includes
- 2026 single, married and parent income tax bands, applied automatically to your entered gross salary
- Class 1 SSC at 10% employee-side and 10% employer-side, capped once gross annual salary reaches €29,084.12
- A net take-home figure you can compare directly against the self-employed (Class 2) result on the comparison calculator
