Malta – Tax Table and Social Security Changes

The Minister of Finance for Malta delivered the 2025 budget speech. The budget speech proposes the following tax measures:

Tax Table Changes

‘Single’ / Separate Computation

‘Married’ / Joint Computation

Parent Computation

Changes in social security contribution

Following the increase in the minimum wage €213.54 to €221.78 per week, Malta’s Commissioner for Revenue has published the social security and maternity fund contributions for the 2025 tax year.
Class 1 categories and rates are mentioned below:

*Students who are following a full-time course of studies or instruction under the student-worker scheme, or other similar schemes (including the extended skills training schemes but excluding the worker-student schemes) involving distinct work and study periods for which they are receiving remuneration.

*Or if the employee chooses, 10% of the basic weekly wage. This rate of contribution entitles the contributor to pro-rata contributory benefits.

Rates for persons born up to 31st December 1961

Rates for persons born from 1st January 1962 onwards

Rates for persons born from 1st January 1962 onwards

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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Malta - Changes To Income Tax Tables

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