Liechtenstein or Malta: which taxes less?

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

Lighter: Liechtenstein, ahead by 3.3 FiScore points.

Malta

3.7/10

193rd of 217

Tax Liechtenstein Malta Gap
Corporate income tax headline rate 12.5% 35% −22.5 points
Personal income tax top bracket 2.5% to 22.4% 0% to 35% −12.6 points
VAT standard rate 7.7% 18% −10.3 points

Detailed schedules

Corporate income tax

Liechtenstein

General regime minimum annual tax of CHF 1,800 12.5%
Multinational groups revenue over €750 M, from 2024 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 Liechtenstein page See the Malta page