France or Malta: which taxes less?

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

Level pegging: France and Malta weigh about the same on the taxpayer.

Malta

3.7/10

193rd of 217

Tax France Malta Gap
Corporate income tax headline rate 25% 35% −10.0 points
Personal income tax top bracket 0% to 45% 0% to 35% +10.0 points
VAT standard rate 20% 18% +2.0 points

Detailed schedules

Corporate income tax

France

General regime 25%
SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals 15%

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 France page See the Malta page