Cuba or Malta: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

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Lighter: Malta, ahead by 1.2 FiScore point.

Cuba

2.5/10

217th of 217

3.7/10

193rd of 217

Tax	Cuba	Malta	Gap
Corporate income tax headline rate	30% to 35%	35%	Same rate
Personal income tax top bracket	15% to 50%	0% to 35%	+15.0 points
VAT standard rate	20%	18%	+2.0 points

Cuba

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%