{
  "$comment": "Machine-readable companion to https://valem.run/calculators/malta/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/malta/net-salary",
  "dataUrl": "https://valem.run/calculators/malta/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Malta net salary model by Valem (https://valem.run/calculators/malta/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/malta/net-salary/verify",
  "country": "malta",
  "countryName": "Malta",
  "formula": "net-salary",
  "formulaName": "Net salary",
  "title": "Salary Calculator Malta — net take-home pay",
  "answer": "Your Maltese net salary is gross minus Class 1 social security and income tax on the single rates.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "CFR",
      "url": "https://cfr.gov.mt",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Gross annual salary (EUR)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "ssc",
      "type": "number",
      "label": "Social security (Class 1)",
      "format": "currency",
      "formula": "$round((grossAnnual < $const.sscCeiling ? grossAnnual : $const.sscCeiling) * $const.sscRate, 2)"
    },
    {
      "name": "tax",
      "type": "number",
      "label": "Income tax",
      "format": "currency",
      "formula": "($t := grossAnnual; $x := $t <= 12000 ? 0 : $t <= 16000 ? $t * 0.15 - 1800 : $t <= 60000 ? $t * 0.25 - 3400 : $t * 0.35 - 9400; $round($x > 0 ? $x : 0, 2))"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Net / year",
      "format": "currency",
      "formula": "$round(grossAnnual - ssc - tax, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Net / month",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 22,000 EUR single",
      "given": {
        "grossAnnual": 22000
      },
      "expect": {
        "ssc": 2200,
        "tax": 2100,
        "netAnnual": 17700
      }
    },
    {
      "description": "S3 70,000 EUR single — SSC capped",
      "given": {
        "grossAnnual": 70000
      },
      "expect": {
        "ssc": 2908.4,
        "tax": 15100,
        "netAnnual": 51991.6
      }
    }
  ],
  "spec": {
    "id": "net-salary-malta",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "ssc": {
          "type": "number",
          "readOnly": true
        },
        "tax": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "sscRate": 0.1,
      "sscCeiling": 29084
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 22000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.ssc",
        "expr": "$round((grossAnnual < $const.sscCeiling ? grossAnnual : $const.sscCeiling) * $const.sscRate, 2)"
      },
      {
        "path": "$.tax",
        "expr": "($t := grossAnnual; $x := $t <= 12000 ? 0 : $t <= 16000 ? $t * 0.15 - 1800 : $t <= 60000 ? $t * 0.25 - 3400 : $t * 0.35 - 9400; $round($x > 0 ? $x : 0, 2))"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - ssc - tax, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Net salary",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Gross annual salary (EUR)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Net / month",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Net / year",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Annual breakdown",
              "items": [
                {
                  "label": "Gross",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Social security (Class 1)",
                  "bind": "$.ssc",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Income tax",
                  "bind": "$.tax",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Net",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Malta 2026 (single rates): Class 1 SSC 10% of basic (capped), income tax 0/15/25/35% with per-band subtraction amounts. Married and parent scales differ. Estimate, not tax advice.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "CFR",
                  "url": "https://cfr.gov.mt",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 22,000 EUR single",
        "given": {
          "$.grossAnnual": 22000
        },
        "expect": {
          "$.ssc": 2200,
          "$.tax": 2100,
          "$.netAnnual": 17700
        }
      },
      {
        "description": "S3 70,000 EUR single — SSC capped",
        "given": {
          "$.grossAnnual": 70000
        },
        "expect": {
          "$.ssc": 2908.4,
          "$.tax": 15100,
          "$.netAnnual": 51991.6
        }
      }
    ]
  }
}