Malta or Switzerland: which taxes less?

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

Lighter: Switzerland, ahead by 0.7 FiScore point.

Malta

3.7/10

193rd of 217

Tax Malta Switzerland Gap
Corporate income tax headline rate 35% 11.66% to 20.54% +14.5 points
Personal income tax top bracket 0% to 35% 0% to 51% −16.0 points
VAT standard rate 18% 7.7% +10.3 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%

Switzerland

Lucerne combined federal, cantonal and communal effective rate 11.66%
Zug 11.71%
Geneva 14.7%
Zurich 19.47%
Bern 20.54%
Multinational groups revenue above €750M, since 2024 15%
See the Malta page See the Switzerland page