Malta Payroll Changes - 2026

Minimum salary/Wage changes

• COLA increase: Employees will receive an additional €4.66 per week, equivalent to €20.19 per month, added to their basic salary.

Tax updates

• There are changes to parental tax brackets.
• Married employees - where the spouse does not work - may benefit from revised tax treatment.
• Important: It’s still unclear whether these new tax brackets will apply to third-country nationals (TCNs).