Malta
3.7/10
193rd of 217
Malta or Slovenia: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Lighter: Malta, ahead by 0.3 FiScore point.
Slovenia
3.4/10
205th of 217
| Tax | Malta | Slovenia | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 35% | 22% | +13.0 points |
| Personal income tax top bracket | 0% to 35% | 16% to 50% | −15.0 points |
| VAT standard rate | 18% | 22% | −4.0 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% |
Slovenia
n/a
- Malta : taxsummaries.pwc.com
- Malta : www.brhpartners.ch
- Slovenia : taxsummaries.pwc.com