AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Europe

Malta

Malta applies progressive personal income tax with several relief schemes. Corporate tax is 35% but with refund system effective rates can be much lower.

Personal income tax

0–35%
Top marginal rate / range

Corporate tax

35% (effective ~5% with refunds)
Standard rate

VAT / Sales tax

18%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineJune 30
  • Refund systemReduces effective CIT
Official Tax Authority Office of the Commissioner for Tax and Customs
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Malta's official tax authority (linked above) or a qualified tax professional before making any decision.