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Europe

Malta

Currency

EUR

Corporate Tax

35%

Personal Income Tax

35%

VAT / GST

18%

Corporate Income Tax

Headline rate35%

Standard 35%; refundable to shareholders (effective 5% for trading).

Personal Income Tax

Top marginal rate35%

Top rate 35% above €60,000; 0-35% scale.

Value Added Tax / GST

Standard rate18%

Standard 18%; 7% and 5% reduced.

Withholding Taxes

Dividends

0%

Interest

15%

Royalties

5%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

~32% total (employer ~10% + employee ~10%, capped).

Wealth & Capital Taxes

Capital Gains Tax

0% exempt shares / 35% on property gains

Inheritance / Estate Tax

0–5%

Capital (Net Worth) Tax

0%

Property Tax

Property tax

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 9 months after year-end; quarterly provisional
Personal / PAYEWithheld monthly; assessment by June following year
VAT / GSTQuarterly, by 15th of second month following

Tax Year

Calendar year

Notes

Full imputation with refund system (effective 5%). Gaming and fintech domicile.