The following table should be used by taxpayers residing in Malta for income tax purposes to compute the amount of tax on chargeable income. Note that different rates of tax apply to non-residents.
2008
| Single Rates | Married Rates | |||||
|---|---|---|---|---|---|---|
| Chargeable Income € | Rate | Deduct € | Chargeable Income € | Rate | Deduct € | |
| 0 – 8,150 | 0 | 0.00 | 0 – 11,400 | 0 | 0.00 | |
| 8,151 – 14,000 | 0.15 | 1,222.50 | 11,401 – 20,500 | 0.15 | 1,710.00 | |
| 14,001 – 19,000 | 0.25 | 2,622.50 | 20,501 – 28,000 | 0.25 | 3,760.00 | |
| 19,001 & over | 0.35 | 4,522.50 | 28,001 & over | 0.35 | 6,560.00 | |
