How the Malta self-occupied calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual net income after expenses (EUR) | annualNetIncome | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Class 2 contributions (15%) | class2Contributions | $round(annualNetIncome <= $const.class2Floor ? 0 : $min([annualNetIncome * $const.class2Rate, $const.class2AnnualMax]), 2) |
| Income tax (single rates) | incomeTax | ($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)) |
| Net income / year | netIncome | $round($max([0, annualNetIncome - class2Contributions - incomeTax]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
class2Rate | 0.15 |
class2AnnualMax | 4362.28 |
class2Floor | 910 |
free | 9100 |
b2 | 14500 |
b3 | 19500 |
r2 | 0.15 |
r3 | 0.25 |
r4 | 0.35 |
Test vectors (3)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 35,000 EUR net income — a typical full-time self-occupied person
given annualNetIncome | 35000 |
|---|---|
expect class2Contributions | 4362.28 |
expect incomeTax | 7485 |
expect netIncome | 23152.72 |
Case 2 — 12,000 EUR — part-time, inside the 15% band
given annualNetIncome | 12000 |
|---|---|
expect class2Contributions | 1800 |
expect incomeTax | 435 |
expect netIncome | 9765 |
Case 3 — 80,000 EUR — Class 2 contributions capped out
given annualNetIncome | 80000 |
|---|---|
expect class2Contributions | 4362.28 |
expect incomeTax | 23235 |
expect netIncome | 52402.72 |
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
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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