Malta: what is the corporate tax rate?

35%. That is the headline rate, the one ordinary companies pay.

Malta: what is the income tax rate?

0% to 35%. Depending on the country, a flat rate or a progressive scale.

FiScore 3.7 out of 10, ranked 193rd of 217: heavier than the world average.

Malta vs World average Compare another country

Corporate 35% · Personal 0% to 35% · VAT 18% · EUR

FiScore

193rd Light Heavy

Corporate income taxheadline rate

35%

20.8%

+14.2points

Personal income taxtop bracket

35%

17%

+18.0points

VATstandard rate

18%

14%

+4.0points

Corporate income tax
Regime	Rate
Taux nominal standard regime	35%
Taux effectif après remboursement aux actionnaires société commerciale, remboursement de 6/7e	5%
Revenus passifs et redevances remboursement de 5/7e	10%