Kuwait or Malta: which taxes less?

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

Lighter: Kuwait, ahead by 0.4 FiScore point.

Malta

8.4/10

22nd of 217

Tax Kuwait Malta Gap
Corporate income tax headline rate 15% 35% −20.0 points
Personal income tax top bracket 0% 0% to 35% −35.0 points
VAT standard rate 0% 18% −18.0 points

Detailed schedules

Corporate income tax

Kuwait

Foreign-owned companies on foreign profit share 15%
Gulf companies 1% zakat and specific contributions 0%
Multinational groups revenue over €750 M, from 2025 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 Kuwait page See the Malta page