Antigua and Barbuda or Malta: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Antigua and Barbuda, ahead by 3.3 FiScore points.

Malta

3.7/10

193rd of 217

Tax Antigua and Barbuda Malta Gap
Corporate income tax headline rate 25% 35% −10.0 points
Personal income tax top bracket 0% 0% to 35% −35.0 points
VAT standard rate 15% 18% −3.0 points

Detailed schedules

Corporate income tax

Antigua and Barbuda

General regime 25%
Banks, insurance, oil, telecommunications 10% to 22.5% depending on sector n/a

Malta

Headline rate 35%
Effective rate after shareholder refund trading company, 6/7 refund 5%
Passive income and royalties 5/7 refund 10%
See the Antigua and Barbuda page See the Malta page