🇲🇹 Malta Tax and Customs Administration (MTCA) & Social Security (DSS)
Malta Salary, Income Tax & FSS Net Pay Calculator
Calculate your annual and monthly net take-home salary in Malta under the Final Settlement System (FSS), Class 1 National Insurance (10%), and statutory bonuses (€512.40/yr).
⚡ Salary Level Presets
Salary & Tax Status
EUR €
Net Monthly Take-Home Pay
€2,284.15
Net Annual: €27,409.80 / year (77.2% of Gross)
Statutory Deduction Breakdown
| Total Gross Income (incl. bonuses) | €35,512.40 |
| Class 1 Social Security (10% capped) | - €2,799.16 |
| FSS Personal Income Tax | - €5,303.44 |
| Total Statutory Deductions (Annual) | - €8,102.60 |
| Net Annual Salary Deposited | €27,409.80 |
Frequently Asked Questions
How does the Final Settlement System (FSS) work in Malta? ▼
Under the FSS rules, employers automatically deduct personal income tax and Class 1 social security contributions at source each month and remit them directly to MTCA and Social Security.
What are the three tax computation categories in Malta? ▼
Taxpayers can be assessed under three progressive rate tables: Single rates (unmarried individuals), Married rates (joint spousal computation), and Parent rates (parents supporting children under 18 or 23 if in tertiary education).
What is the Class 1 Social Security contribution rate for employees? ▼
Employees pay 10% of their basic weekly wage up to a statutory cap (approx. €53.83/week for individuals born after 1 Jan 1962). The employer pays a matching 10% contribution.
What are statutory government bonuses in Malta? ▼
All full-time employees receive mandatory statutory government bonuses totaling €512.40 per year, paid in four quarterly tranches: March, June, September, and December.
What are the progressive tax bands for Single status? ▼
For single computation: €0 - €9,100 at 0%; €9,101 - €14,500 at 15%; €14,501 - €19,500 at 25%; €19,501 - €60,000 at 25%; and above €60,000 at 35%.