Wider income tax bands apply from year of assessment 2026
The Income Tax Act as amended by Act III of 2026 sets the single, married and parent rate bands applicable from year of assessment 2026 (income earned in 2025): the 0% band for single taxpayers runs to €12,000 and the 15% band to €16,000.
What changed
Article 56(1) rate bands applicable from year of assessment 2026.
What was previously applicable
The bands in force for year of assessment 2025 (see the consolidated Act's footnotes).
What is currently applicable
Single: 0% to €12,000; 15% to €16,000; 25% to €60,000; 35% above. Married: 0% to €15,000; 15% to €23,000; 25% to €60,000; 35% above. Parent: 0% to €13,000; 15% to €17,500; 25% to €60,000; 35% above.
Who may be affected
Individuals resident in Malta filing for year of assessment 2026.
Official source
- Legislation
Income Tax Act (Cap. 123), consolidated
Government of Malta — Laws of Malta
Chapter 123 of the Laws of Malta, consolidated as at 10 March 2026 (incl. Act III of 2026 rates applicable from year of assessment 2026)
- Published
- —
- Effective
- —
- Last checked
- 01 Oct 2026
- Status
- Active
Reference: CAP-123