Malta or Poland: which taxes less?

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

Lighter: Poland, ahead by 1.1 FiScore point.

Malta

3.7/10

193rd of 217

Tax Malta Poland Gap
Corporate income tax headline rate 35% 19% +16.0 points
Personal income tax top bracket 0% to 35% 12% to 32% +3.0 points
VAT standard rate 18% 23% −5.0 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%

Poland

General regime 19%
Small taxpayers and new companies revenue under 2 M€ 9%
See the Malta page See the Poland page