i) Residents indiviudals
Generally, there are three sets of rates which apply to resident as outlined hereunder:
| Married Rates | ||
| Chargeable Income € | Rate | Deduct € |
| 0 - 11,900 | 0% | 0 |
| 11,901 - 21,200 | 15% | 1,795 |
| 21.201 - 60,000 | 25% | 3,905 |
| 60,001 and over | 35% | 9,905 |
| Single Rates | ||
| Chargeable Income € | Rate | Deduct € |
| 0 - 8,500 | 0% | 0 |
| 8,501 - 14,500 | 15% | 1,275 |
| 14,501 - 60,000 | 25% | 2,725 |
| 60,001 and over | 35% | 8,725 |
| Parents Rates | ||
| Chargeable Income € | Rate | Deduct € |
| 0 - 9,800 | 0% | 0 |
| 9,801 - 15,800 | 15% | 1,470 |
| 15,801 - 60,000 | 25% | 3,050 |
| 60,001 and over | 35% | 9,050 |
In order to qualify for ‘Parent Rates’, a parent must satisfy these conditions:
- s/he maintained under his/her custody a child or paid maintenance (established or authorised by courts) in respect of his or her child;
- such child was not over 18 years of age, or not over 21 years if receiving full-time instruction at a tertiary education establishment;
- such child did not earn income in excess of €2,400 from gainful occupation.
(ii) Non Residents Inviduals
Individuals who stay in Malta for less than 6 months are considered to be non-residents and pay tax at non-resident rates. The rates of tax which apply to non-residents are uniform. Unlike residents, non-residents do not have the right to use joint computations, and are taxed at the following rates:
| Exceeding | Not Exceeding | Rate | Deduct |
| € | € | % | € |
| 0 | 700 | 0 | 0 |
| 701 | 3,100 | 20 | 140 |
| 3,101 | 7,800 | 30 | 450 |
| 7,801 | 35 | 840 |
