Malta or Saudi Arabia: which taxes less?

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

Lighter: Malta, ahead by 1 FiScore point.

Malta

8.4/10

22nd of 217

Tax Malta Saudi Arabia Gap
Corporate income tax headline rate 35% 20% +15.0 points
Personal income tax top bracket 0% to 35% 0% +35.0 points
VAT standard rate 18% 15% +3.0 points

Detailed schedules

Corporate income tax

Malta

Corporate income tax before the shareholder refund 35%
After the six-sevenths refund usual case for trading income 5%
FITWI election final tax, no imputation or refund, since 2025 15%

Saudi Arabia

Share of profit for foreign partners 20%
Share for Saudi or Gulf partners zakat, based on equity 2.5%
Oil and gas up to 85% depending on concession n/a

Personal income tax

Malta

Up to EUR 12,000 single person scale 0%
EUR 12,000 to 16,000 15%
EUR 16,000 to 60,000 25%
Above EUR 60,000 35%

Saudi Arabia

n/a

See the Malta page See the Saudi Arabia page