Corporate Tax Comparison

Estonia vs Malta

Compare Estonia and Malta corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Estonia: 4/05/2026 · Malta: 4/04/2026

Base Country/Region

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Compare Corporate Tax

Estonia

Malta

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Estonia: 4/05/2026 · Malta: 4/04/2026

Corporate Income Tax (CIT)

Estonia

Malta

General CIT Rate:

Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.

General CIT Rate:

CIT Return Due Date:

Corporate income tax is assessed and declared monthly.

CIT Return Due Date:

After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.

CIT Payment Due Date:

CIT on distributed profits is payable upon distribution.

CIT Payment Due Date:

The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.

CIT Estimated Payment Due Date:

Not applicable as tax is only due on distribution.

CIT Estimated Payment Due Date:

In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.

Withholding Tax (WHT)

Estonia

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Value-Added Tax (VAT)

Estonia

Malta

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Estonia

Malta

General Capital Gain Tax Rate:

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

General Capital Gain Tax Rate:

Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.

Effective Tax Rate (ETR)

Estonia

Malta

Composite Effective Average Tax Rate:

17.0%

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

0.0%

Composite Effective Marginal Tax Rate:

-9.75%

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