Payroll tools
Two Jobs Tax Calculator (Malta Part-Time 10% Flat Rate)
See how Malta's final 10% flat tax rate on registered part-time work compares to paying ordinary progressive tax on a second job, using your own full-time and part-time income figures.
In Malta, income from a properly registered part-time job (via Jobsplus, reported on form TA22) is taxed as a final withholding tax at a flat 10% rate, capped at €10,000 a year for part-time employment, completely separate from the progressive tax charged on your main full-time job. This is genuinely good news: for example, on a main job earning €26,000 a year plus €9,000 from registered part-time work, the part-time income is taxed at a flat 10% instead of being stacked on top of the main salary at progressive rates, which typically saves around €1,350.00 compared to ordinary progressive taxation. Because the 10% rate is final, there is no year-end reconciliation needed for that part-time income, unlike an unregistered second job, which would instead be taxed as normal additional income under Malta's progressive tax bands.
- Last verified
- 5 Aug 2026
- Review by
- 3 Dec 2026
- Rule period
- 1 Jan 2026
- Rule version
- 2026-08-pilot
- Guidance reviewed
- 5 Aug 2026
How the calculation works
- 1
Enter your main job and part-time income
Input your annual salary from your full-time (or pensioner/student) main job, and your annual income from registered part-time work.
- 2
Ordinary progressive tax is applied to combined income
As a comparison baseline, the tool works out what tax would be due if both incomes were simply added together and taxed under Malta's normal progressive bands.
- 3
The final 10% flat rate is applied to part-time income
Separately, the tool applies Malta's genuine rule: registered part-time income up to €10,000 a year is taxed at a flat, final 10% rate instead of the progressive bands.
- 4
Compare the two outcomes
The tool shows how much lower your total tax bill is under the real 10% part-time rate compared to if that income had instead been taxed as ordinary progressive additional income.
The formula
Tax saving = (Tax on combined income under ordinary progressive rates) − (Tax on main job alone under progressive rates + 10% × part-time income)
- The 10% final rate applies only to registered part-time work, up to €10,000 a year for employment (€12,000 for self-employment).
- To qualify, you must already be in full-time employment, or be a pensioner or full-time student, and register the part-time work with Jobsplus.
- Because the 10% rate is final, part-time income taxed this way is not added back into your main job's tax bracket.
- This estimate excludes social security contributions and assumes the part-time income stays within the relevant annual cap.
Worked example
Main job earning €26,000 a year plus €9,000 from registered part-time work
- Main Job Income
- €26,000
- Part-Time Income
- €9,000
- Total Income
- €35,000
- Tax if Taxed as Ordinary Combined Income
- €5,350.00
- Total Tax Under the 10% Part-Time Rate
- €4,000.00
- Tax Saved
- €1,350.00
In this example, taxing the part-time income at the final 10% flat rate instead of ordinary progressive rates saves an estimated €1,350.00 compared to treating it as normal additional income.
Part-Time Work Tax Rate Overview
How Malta's final 10% part-time tax rate compares with ordinary progressive tax treatment.
| Income Type | Tax Treatment |
|---|---|
| Registered part-time employment (up to €10,000/year) | Final flat 10% tax rate, reported via form TA22. |
| Registered part-time self-employment (up to €12,000/year) | Final flat 10% tax rate, reported via form TA22. |
| Unregistered second job or income above the cap | Taxed as ordinary additional income under normal progressive tax bands. |
Who this applies to
- Full-time employees with a registered part-time job
- You must already be in full-time employment and have registered your part-time work with Jobsplus to qualify for the 10% final rate.
- Pensioners or full-time students with part-time work
- Pensioners and full-time students or apprentices with registered part-time employment or self-employment also qualify for the flat rate.
- Part-time income within the annual cap
- The 10% rate applies up to €10,000 a year for part-time employment, or €12,000 a year for part-time self-employment.
- Anyone comparing part-time tax options
- Useful for anyone deciding whether to formally register part-time work with Jobsplus rather than leaving it taxed as ordinary additional income.
Frequently Asked Questions
- What is the 10% part-time tax rate in Malta?
- It is a final withholding tax of 10% that applies to income from part-time work that has been formally registered with Jobsplus, available to people who are already in full-time employment, or who are pensioners or full-time students, up to certain annual income caps.
- How much part-time income qualifies for the 10% rate?
- The flat 10% rate applies to up to €10,000 a year of part-time employment income, or up to €12,000 a year of part-time self-employment income; amounts above these caps are instead taxed under the normal progressive rates.
- What happens if my part-time job is not registered with Jobsplus?
- If the part-time work is not registered with Jobsplus and reported on form TA22, it does not qualify for the 10% final rate and is instead taxed as ordinary additional income, stacked on top of your main job under Malta's normal progressive tax bands.
- Do I need to do anything else after paying the 10% rate?
- Because the 10% rate is a final tax, there is generally no further reconciliation needed for that part-time income; you simply declare and pay it using form TA22 by the relevant deadline, separate from your main employment income tax.
- Is the 10% part-time rate always better than ordinary tax?
- For most people already paying tax on a full-time salary, having part-time income taxed at a flat final 10% is better than adding it to their main income at Malta's progressive rates, which can reach much higher marginal rates once combined income increases.
Important caveats
This tool gives an estimate of income tax only for illustration purposes and is not a substitute for advice from the Malta Tax and Customs Administration (MTCA) or a licensed tax practitioner; social security contributions are not included.
The 10% final flat rate only applies to part-time work that has been formally registered with Jobsplus and reported using form TA22; unregistered second jobs are instead taxed as ordinary additional income under the normal progressive rates.
Sources used
We prioritise official sources for statutory and tax-sensitive calculators.
- Tax on Income from Part-Time Work
Malta Tax and Customs Administration (MTCA) · accessed 5 Aug 2026
