Malta or Saint Lucia: which taxes less?

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

Lighter: Saint Lucia, ahead by 1.1 FiScore point.

Malta

3.7/10

193rd of 217

Tax Malta Saint Lucia Gap
Corporate income tax headline rate 35% 30% +5.0 points
Personal income tax top bracket 0% to 35% 10% to 30% +5.0 points
VAT standard rate 18% 12.5% +5.5 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%

Saint Lucia

n/a