Freelancer vs employee take-home in Malta on €25,000 (2026)
On a gross of €25,000 in Malta, a company keeps the most — €23,750 net, €4,100 more than the next-best option. Here is the full breakdown at 2026 rates.
| Setup | Net / year | Effective rate |
|---|---|---|
| Company | €23,750 | 5% |
| Employee | €19,650 | 21% |
| Freelancer | €18,400 | 26% |
Other incomes in Malta
Same income, other countries
Rates: 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. Figures are estimates from a deterministic engine — not tax advice.