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Malta

Corp Tax: 35%Setup: 100 EURIncorporate: 1 daysData Quality: 100%

Tax Rates

Corporate Tax

35%OutdatedVerified Mar 2025

Effective Corporate Rate

28.8%

Capital Gains

35%OutdatedVerified Mar 2025

Personal Income (Top)

35%OutdatedVerified Mar 2025

VAT

18%OutdatedVerified Mar 2025

VAT Reduced Rates

7%, 5%, 0%

Dividend Withholding

0%OutdatedVerified Mar 2025

Tax System

System Type

worldwideOutdatedVerified Mar 2025

Foreign Income Taxed

Yes

CFC Rules

YesOutdatedVerified Mar 2025

Transfer Pricing

mediumOutdatedVerified Mar 2025

TP Documentation Required

Yes

Incentives

IP Regime

AvailableOutdatedVerified Mar 2025

IP Effective Rate

1.75%

Crypto Tax

incomeOutdatedVerified Mar 2025

Crypto Rate

35%

Participation Exemption

AvailableOutdatedVerified Mar 2025

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

82OutdatedVerified Mar 2025

Double Tax Agreements

Key Partners

UK, USA, Germany, France, Italy, Netherlands, Singapore, Hong Kong, UAE, Switzerland, China, Australia, Canada, India, Luxembourg

Exit Tax

YesOutdatedVerified Mar 2025

Exit Tax Rate

35%