Malta
3.7/10
193rd of 217
Malta or United Arab Emirates: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Lighter: United Arab Emirates, ahead by 5.2 FiScore points.
United Arab Emirates
8.9/10
11th of 217
| Tax | Malta | United Arab Emirates | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 35% | 9% | +26.0 points |
| Personal income tax top bracket | 0% to 35% | 0% | +35.0 points |
| VAT standard rate | 18% | 5% | +13.0 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% |
United Arab Emirates
| Profit up to AED 375,000 | 0% |
| Profit above AED 375,000 | 9% |
| Multinational groups revenue above €750M, since 2025 | 15% |
- Malta : taxsummaries.pwc.com
- Malta : www.brhpartners.ch
- United Arab Emirates : taxsummaries.pwc.com
- United Arab Emirates : taxsummaries.pwc.com