Malta self-employed net income calculator (self-occupied)
Your net income as a self-occupied person in Malta is net earnings minus Class 2 social security contributions at 15%, capped at a weekly maximum, and income tax under the single rates that reach 35% at 19,500 EUR.
Worked example: with Annual net income after expenses of 35,000, this model computes Net income / year 23,152.72. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How self-occupied in Malta is calculated
Malta reaches its top rate remarkably early. For a single person the 35% band begins at 19,500 EUR of chargeable income, which is below the median full-time wage in most of Western Europe, so the effective rate flattens out at a level of income that would still be inside a middle bracket almost anywhere else in the EU.
Class 2 contributions run on a different clock. They are 15% of net earnings but capped at a weekly maximum, so they stop growing well before the tax does — and they are assessed on the PREVIOUS year’s net income, which means a first profitable year is followed by a contribution bill sized to it.
Worked example
| Annual net income after expenses (EUR) | 35000 |
|---|---|
| Class 2 contributions (15%) ✓ | 4362.28 |
| Income tax (single rates) ✓ | 7485 |
| Net income / year ✓ | 23152.72 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much are Class 2 contributions in Malta?
15% of net annual earnings, subject to a weekly maximum that caps the annual amount at roughly 4,362 EUR. No contribution is due below 910 EUR of income from the activity.
When does the 35% rate start in Malta?
At 19,500 EUR of chargeable income under the single rates. Married and parent computations have their own, more generous bands.
Are Class 2 contributions based on this year or last year?
On the previous year’s net income. That timing is what produces a large contribution demand in the year after a good one, and this model does not reproduce it.
Sources
- Malta Tax and Customs Administration — Class 2 social security contribution rates 2026 · checked 2026-08-22
- Malta income tax rates and bands 2026 (single) · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
Related calculators
Cyprus self-employed · Italy regime forfettario · Greece ελεύθερος επαγγελματίας · Luxembourg indépendant · Ireland sole trader
Also for Malta: Malta net salary · Malta circulation licence
All Malta calculators · All calculators
Fork this model in the Valem sandbox →
Built with Valem — a live, verifiable calculator you can fork and embed.