{
  "$comment": "Machine-readable companion to https://valem.run/calculators/malta/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/malta/self-employed",
  "dataUrl": "https://valem.run/calculators/malta/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Malta self-occupied model by Valem (https://valem.run/calculators/malta/self-employed), 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/self-employed/verify",
  "country": "malta",
  "countryName": "Malta",
  "formula": "self-employed",
  "formulaName": "Self-occupied",
  "title": "Self-Employed Tax Calculator Malta",
  "answer": "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.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "Malta Tax and Customs Administration — Class 2 social security contribution rates 2026",
      "url": "https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-2---social-security-contribution-rates/2026",
      "checked": "2026-08-22"
    },
    {
      "label": "Malta income tax rates and bands 2026 (single)",
      "url": "https://maltasalarycalc.com/malta-tax-rates-bands-2026/",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualNetIncome",
      "type": "number",
      "label": "Annual net income after expenses (EUR)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "class2Contributions",
      "type": "number",
      "label": "Class 2 contributions (15%)",
      "format": "number",
      "formula": "$round(annualNetIncome <= $const.class2Floor ? 0 : $min([annualNetIncome * $const.class2Rate, $const.class2AnnualMax]), 2)"
    },
    {
      "name": "incomeTax",
      "type": "number",
      "label": "Income tax (single rates)",
      "format": "number",
      "formula": "($i := annualNetIncome; $round($const.r2 * $max([0, $min([$i, $const.b2]) - $const.free]) + $const.r3 * $max([0, $min([$i, $const.b3]) - $const.b2]) + $const.r4 * $max([0, $i - $const.b3]), 2))"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round($max([0, annualNetIncome - class2Contributions - incomeTax]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "35,000 EUR net income — a typical full-time self-occupied person",
      "given": {
        "annualNetIncome": 35000
      },
      "expect": {
        "class2Contributions": 4362.28,
        "incomeTax": 7485,
        "netIncome": 23152.72
      }
    },
    {
      "description": "12,000 EUR — part-time, inside the 15% band",
      "given": {
        "annualNetIncome": 12000
      },
      "expect": {
        "class2Contributions": 1800,
        "incomeTax": 435,
        "netIncome": 9765
      }
    },
    {
      "description": "80,000 EUR — Class 2 contributions capped out",
      "given": {
        "annualNetIncome": 80000
      },
      "expect": {
        "class2Contributions": 4362.28,
        "incomeTax": 23235,
        "netIncome": 52402.72
      }
    }
  ],
  "spec": {
    "id": "self-employed-malta",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualNetIncome": {
          "type": "number",
          "minimum": 0
        },
        "class2Contributions": {
          "type": "number",
          "readOnly": true
        },
        "incomeTax": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualNetIncome"
      ]
    },
    "constants": {
      "class2Rate": 0.15,
      "class2AnnualMax": 4362.28,
      "class2Floor": 910,
      "free": 9100,
      "b2": 14500,
      "b3": 19500,
      "r2": 0.15,
      "r3": 0.25,
      "r4": 0.35
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualNetIncome\": 35000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.class2Contributions",
        "expr": "$round(annualNetIncome <= $const.class2Floor ? 0 : $min([annualNetIncome * $const.class2Rate, $const.class2AnnualMax]), 2)"
      },
      {
        "path": "$.incomeTax",
        "expr": "($i := annualNetIncome; $round($const.r2 * $max([0, $min([$i, $const.b2]) - $const.free]) + $const.r3 * $max([0, $min([$i, $const.b3]) - $const.b2]) + $const.r4 * $max([0, $i - $const.b3]), 2))"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualNetIncome - class2Contributions - incomeTax]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'Malta reaches its top 35% rate at a strikingly low 19,500 EUR of chargeable income for a single person, which is why the effective rate flattens out so early. Class 2 contributions are 15% of net earnings but capped at a weekly maximum, so they stop growing well before the tax does. Modelled on the SINGLE rates: married and parent computations have their own, more generous bands. Class 2 is based on the PREVIOUS year's net income, not the current one, which this model ignores. Not tax advice.'"
            },
            {
              "id": "inputField",
              "type": "numericField",
              "label": "Annual net income after expenses (EUR)",
              "bind": "$.annualNetIncome",
              "placeholder": "35000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netIncomeTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "class2ContributionsTile",
                  "type": "statTile",
                  "label": "Class 2 contributions (15%)",
                  "bind": "$.class2Contributions",
                  "format": "number"
                },
                {
                  "id": "incomeTaxTile",
                  "type": "statTile",
                  "label": "Income tax (single rates)",
                  "bind": "$.incomeTax",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Malta Tax and Customs Administration — Class 2 social security contribution rates 2026",
                  "url": "https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-2---social-security-contribution-rates/2026",
                  "date": "2026-08-22"
                },
                {
                  "label": "Malta income tax rates and bands 2026 (single)",
                  "url": "https://maltasalarycalc.com/malta-tax-rates-bands-2026/",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "35,000 EUR net income — a typical full-time self-occupied person",
        "given": {
          "$.annualNetIncome": 35000
        },
        "expect": {
          "$.class2Contributions": 4362.28,
          "$.incomeTax": 7485,
          "$.netIncome": 23152.72
        }
      },
      {
        "description": "12,000 EUR — part-time, inside the 15% band",
        "given": {
          "$.annualNetIncome": 12000
        },
        "expect": {
          "$.class2Contributions": 1800,
          "$.incomeTax": 435,
          "$.netIncome": 9765
        }
      },
      {
        "description": "80,000 EUR — Class 2 contributions capped out",
        "given": {
          "$.annualNetIncome": 80000
        },
        "expect": {
          "$.class2Contributions": 4362.28,
          "$.incomeTax": 23235,
          "$.netIncome": 52402.72
        }
      }
    ]
  }
}