Burundi
3.7/10
193rd of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Burundi and Malta weigh about the same on the taxpayer.
| Tax | Burundi | Malta | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 35% | 35% | Same rate |
| Personal income tax top bracket | 0% to 35% | 0% to 35% | Same rate |
| VAT standard rate | 18% | 18% | Same rate |
Burundi
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% |