Malta
3.7/10
193rd of 217
Malta or U.S. Virgin Islands: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Lighter: U.S. Virgin Islands, ahead by 0.7 FiScore point.
U.S. Virgin Islands
4.4/10
150th of 217
| Tax | Malta | U.S. Virgin Islands | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 35% | 21% to 23.1% | +11.9 points |
| Personal income tax top bracket | 0% to 35% | 10% to 37% | −2.0 points |
| VAT standard rate | 18% | 20% | −2.0 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% |
U.S. Virgin Islands
n/a
- Malta : taxsummaries.pwc.com
- Malta : www.brhpartners.ch
- U.S. Virgin Islands : bir.vi.gov
- U.S. Virgin Islands : taxsummaries.pwc.com