Bahamas
9.3/10
7th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Bahamas, ahead by 5.6 FiScore points.
| Tax | Bahamas | Malta | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 0% | 35% | −35.0 points |
| Personal income tax top bracket | 0% | 0% to 35% | −35.0 points |
| VAT standard rate | 10% | 18% | −8.0 points |
Bahamas
| Common law companies | 0% |
| Multinational groups revenue over €750 M, since 2025 | 15% |
Malta
| Headline rate | 35% |
| Effective rate after shareholder refund trading company, 6/7 refund | 5% |
| Passive income and royalties 5/7 refund | 10% |