Congo
3.7/10
192nd of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Congo and Malta weigh about the same on the taxpayer.
| Tax | Congo | Malta | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 30% | 35% | −5.0 points |
| Personal income tax top bracket | 1% to 40% | 0% to 35% | +5.0 points |
| VAT standard rate | 18.9% | 18% | +0.9 points |
Congo
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% |