Headline measure of PN's personal tax reform package announced on 7 May 2026. Proposed annual income tax bands (rates: 0% / 15% / 25% / 35%): - Single person — 0% up to €15,000; 15% €15,001–€20,000; 25% €20,001–€80,000; 35% above €80,000. - Married, no children — 0% up to €19,000; 15% €19,001–€26,000; 25% €26,001–€80,000; 35% above €80,000. - Married, 1 child — 0% up to €25,000; 15% €25,001–€37,000; 25% €37,001–€80,000; 35% above €80,000. - Married, 2 children — 0% up to €41,000; 15% €41,001–€55,000; 25% €55,001–€80,000; 35% above €80,000. - Married, 3+ children — 0% up to €41,000; 15% €41,001–€80,000; 35% above €80,000. - Single parent, 1 child — 0% up to €20,000; 15% €20,001–€32,000; 25% €32,001–€80,000; 35% above €80,000. - Single parent, 2 children — 0% up to €35,000; 15% €35,001–€48,000; 25% €48,001–€80,000; 35% above €80,000. - Single parent, 3+ children — 0% up to €35,000; 15% €35,001–€80,000; 35% above €80,000. Guaranteed minimum benefit: €1,200/year per eligible worker, self-employed person, and pensioner. Where the band reform alone does not deliver €1,200, a targeted rebate tops it up. Fiscal cost (PN estimate): €230–265M/yr at full implementation; €110–130M/yr in a two-year phase-in. PN claims a secondary stimulus of ~€200M/yr in domestic consumption, returning €50–70M/yr in additional VAT and NI. PN has launched an interactive comparison calculator at https://pn.org.mt/en/tax/ which compares annual liability under (a) the proposal, (b) the current 2026 rates, and (c) Labour''s 2028 plan (the page notes the Labour 2028 baseline for singles and childless couples falls back to 2026 rates because Labour has not disclosed details for those segments).