Dħul nett: freelancer vs impjegat f'Malta fuq €100,000 (2026)
Fuq gross ta' €100,000 f'Malta, bħala kumpanija iżżomm l-aktar — €95,000 nett, €23,508 aktar mill-aħjar għażla li jmiss. Hawn hu t-tqassim sħiħ b'rati tal-2026.
| Arranġament | Nett / sena | Rata effettiva |
|---|---|---|
| Kumpanija | €95,000 | 5% |
| Impjegat | €71,492 | 29% |
| Freelancer | €70,038 | 30% |
Dħul ieħor f'Malta
L-istess dħul, pajjiżi oħra
Rati: Malta 2026.1-verified, 2026. Company uses Malta's full-imputation system: 35% corporate tax, then a shareholder refund (6/7 for trading income → effective ~5%). ⚠️ That ~5% assumes a non-resident / holding-company shareholder; a Malta-resident individual holding shares directly is closer to ~35% — pick the refund option that matches your structure. PIT uses the verified single/married/parent bands (2026-budget child-graduated variants are not modelled); NI is weekly-capped. The elective 15% FITWI final-tax route (opt-out of 35%-with-refund) isn't modelled. Iċ-ċifri huma stimi minn magna deterministika — mhux parir dwar it-taxxa.