Belarus
5.9/10
69th of 217
Belarus or Malta: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Lighter: Belarus, ahead by 2.2 FiScore points.
Malta
3.7/10
193rd of 217
| Tax | Belarus | Malta | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 20% | 35% | −15.0 points |
| Personal income tax top bracket | 13% to 17% | 0% to 35% | −18.0 points |
| VAT standard rate | 20% | 18% | +2.0 points |
Detailed schedules
Corporate income tax
Belarus
| Tax base up to 25 million BYN | 20% |
| Tax base over 25 million BYN since 2024 | 25% |
Malta
| Headline rate | 35% |
| Effective rate after shareholder refund trading company, 6/7 refund | 5% |
| Passive income and royalties 5/7 refund | 10% |
- Belarus : gsl.org
- Malta : taxsummaries.pwc.com
- Malta : www.brhpartners.ch