Malta offers a competitive corporate tax rate of 35% and a general VAT rate of 18%. Regarding capital gains tax, please refer to the Malta Corporation Tax Summary. Temporary taxes are typically due every four months, with exceptions and possible postponements. The deadline for submitting tax returns is also due, typically after nine months from the end of the accounting period or by March 31 of the following year. There is no withdrawing tax for non-residents on dividends, interest, or royalties, while residents may face a rate of 0-15% for dividends. Overall, Malta offers a favorable tax environment for businesses, but it is important to stay updated on any changes or exceptions to tax payment deadlines.
Malta Tax Brief
Time of Update 4/04/2026
Malta Corporate Income Tax (CIT)
General CIT Rate:
35
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:
The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.
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.
Malta Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Malta Value-Added Tax (VAT)
General VAT Rate:
18
Learn More
Malta Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.
Malta Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
28.80%
Composite Effective Marginal Tax Rate:
-9.75%
Additional info
Quick Navigation
TKEG Expat Malta Corporate Tax Guide
Malta Corporate Income Tax
Malta VAT
Malta Labor Tax
Malta import and export duties
Property Tax
1.
Malta Corporate Income Tax
Standard Corporate Income Tax Rate: Companies incorporated in Malta are considered Malta resident businesses and are taxed worldwide. Non-Malta incorporated companies are subject to tax on gains made in Malta and remitted to Malta if they are managed/controlled in Malta. The standard corporate income tax rate is 35%. Under the Final Income Tax Without Imputation (FITWI) Regulations published on 2 September 2025, eligible Maltese entities may opt to apply a reduced rate of 15% on chargeable income, subject to conditions and a minimum five-year commitment period. Insurance Profits Tax: Insurance profits tax is levied as income tax at the normal standard rate of 35%, with profit determination following rules specific to the insurance industry. For non-resident companies, tax applies only to business carried on in or from Malta.
References
https://taxsummaries.pwc.com/malta/corporate/taxes-on-corporate-income
2.
Malta VAT
Malta VAT Overview:
Goods and services in Malta are generally subject to VAT at a rate of 18%. However, there may be a reduction in the VAT rate for certain items, such as:
- 7% VAT on imports for standard accommodation and sports facilities,
- 5% for other goods such as electricity supply, imports of art, collectibles and antiques, certain confectionery products, certain medical accessories, certain printed matter (including electronic publications), and certain items for persons with disabilities.
- Goods exported to countries outside the EU, food intended for human consumption (definition) and a large number of financial services (definition) are exempt from VAT.
- Certain tax-exempt supplies also allow suppliers to claim VAT input VAT relief for the duration of such supply.
References
https://taxsummaries.pwc.com/malta/corporate/other-taxes
3.
Malta Labor Tax
Payroll Tax:
Under the Final Settlement System (FSS), employers are required to deduct income tax and social insurance from employees' wages. The employer should submit such tax/social security deductions to the Malta Tax Commissioner within the prescribed time.
Social security insurance:
If the employee was born on or after January 1, 1962, the employer will make a social insurance contribution of 10% of the employee's individual salary, and for calendar year 2022, €49.97 per week will be paid for an annual salary of more than €25,258.48 (note that the employee will also need to pay the same amount per week).
Social security rates are usually increased annually from the relevant calendar year.
Salaried Persons
Social security contributions equal to 10% of the employee's weekly base salary and are paid by the employee and employer, subject to the payment of minimum and maximum contributions. The maximum contribution amount varies according to the age of the policyholder, as follows:
Freelancer
Social security contributions are equivalent to 15% of the previous year's net income of a self-employed/self-employed/self-employed person, subject to a minimum and maximum contribution. The maximum contribution amount varies depending on the age of the individual and is as follows:
Social security insurance:
If the employee was born on or after January 1, 1962, the employer will make a social insurance contribution of 10% of the employee's individual salary, and for calendar year 2022, €49.97 per week will be paid for an annual salary of more than €25,258.48 (note that the employee will also need to pay the same amount per week).
Social security rates are usually increased annually from the relevant calendar year.
Salaried Persons
Social security contributions equal to 10% of the employee's weekly base salary and are paid by the employee and employer, subject to the payment of minimum and maximum contributions. The maximum contribution amount varies according to the age of the policyholder, as follows:
- For employees born before January 1, 1962, the maximum weekly contribution is currently €37.90.
- For employees born after January 1, 1962, the maximum contribution per week is currently €49.97.
Freelancer
Social security contributions are equivalent to 15% of the previous year's net income of a self-employed/self-employed/self-employed person, subject to a minimum and maximum contribution. The maximum contribution amount varies depending on the age of the individual and is as follows:
- For those born before January 1, 1962, the current maximum weekly contribution is 56.85 euros.
- For those born on or after January 1, 1962, the current maximum weekly contribution is 74.96 euros.
References
https://taxsummaries.pwc.com/malta/corporate/other-taxes
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