Malta or Oman: which taxes less?

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

Lighter: Oman, ahead by 4.8 FiScore points.

Malta

3.7/10

193rd of 217

Oman

8.5/10

16th of 217

Tax Malta Oman Gap
Corporate income tax headline rate 35% 15% +20.0 points
Personal income tax top bracket 0% to 35% 0% +35.0 points
VAT standard rate 18% 5% +13.0 points

Detailed schedules

Corporate income tax

Malta

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

Oman

General regime 15%
Small businesses subject to capital and staff conditions 3%
See the Malta page See the Oman page