Estonia or Malta: which taxes less?

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

Lighter: Estonia, ahead by 1.7 FiScore point.

Malta

3.7/10

193rd of 217

Tax Estonia Malta Gap
Corporate income tax headline rate 22% 35% −13.0 points
Personal income tax top bracket 22% 0% to 35% −13.0 points
VAT standard rate 20% 18% +2.0 points

Detailed schedules

Corporate income tax

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%

Malta

Headline rate 35%
Effective rate after shareholder refund trading company, 6/7 refund 5%
Passive income and royalties 5/7 refund 10%
See the Estonia page See the Malta page