Self-Employed (Self-Occupied) Tax Calculator
Work out self-occupied net income: 2026 progressive income tax, 15% Class 2 Social Security (capped at €29,083/year) and the 10% part-time flat-rate option, with provisional-tax instalments explained.
Self-Occupied Tax and Class 2 Social Security in Malta (2026)
Working as self-occupied in Malta means paying the same progressive income tax bands as an employee, but a different Social Security regime: Class 2 SSC at 15% of net annual income, rather than the 10%/10% employee/employer Class 1 split. There's no employer to share the cost, so the full 15% falls on you — up to an annual ceiling of €29,083.36 in 2026, beyond which no further Class 2 SSC is due.
Malta calculates Class 2 SSC on your net income from the PRECEDING year, not the year you're currently earning in, and only once your economic-activity income exceeds a de-minimis threshold of €910. Separately, if you're also employed, a full-time student, or a pensioner, a part-time self-employment flat-rate scheme (TA22) lets you pay a final 10% withholding tax instead of the ordinary bands, but only on the first €12,000 of net profit each year — profit above that must go through the ordinary annual return at normal progressive rates alongside your other income.
What this calculator covers
- 2026 progressive income tax bands (single/married/parent) applied to self-occupied net income
- Class 2 SSC at 15%, capped at €29,083.36/year, with the €910 de-minimis threshold before any liability starts
- The optional 10% part-time final flat-rate scheme (TA22) on net profit up to €12,000/year, for those also employed, studying, or retired
- Malta's provisional tax instalment structure so you can see roughly what's due and when, not just the year-end total
