Bahrain
9.7/10
7th of 217
Bahrain or Malta: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Lighter: Bahrain, ahead by 6 FiScore points.
Malta
3.7/10
193rd of 217
| Tax | Bahrain | 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 | 5% | 18% | −13.0 points |
Detailed schedules
Corporate income tax
Bahrain
| Common law companies | 0% |
| Multinational groups revenue over €750 M, since 2025 | 15% |
| Hydrocarbons | 46% |
Malta
| Headline rate | 35% |
| Effective rate after shareholder refund trading company, 6/7 refund | 5% |
| Passive income and royalties 5/7 refund | 10% |
- Bahrain : www.ey.com
- Bahrain : taxsummaries.pwc.com
- Malta : taxsummaries.pwc.com
- Malta : www.brhpartners.ch