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Malta

Corp Tax: 35%Setup: 245 EURIncorporate: 3 daysData Quality: 61%

Tax Rates

Corporate Tax

35%Verified Aug 58067

Effective Corporate Rate

Capital Gains

35%Verified Aug 58067

Personal Income (Top)

35%Verified Aug 58067

VAT

18%Verified Aug 58067

VAT Reduced Rates

7%, 5%, 0%

Dividend Withholding

0%Verified Aug 58067

Tax System

System Type

worldwide

Foreign Income Taxed

Yes

CFC Rules

YesVerified Aug 58067

Transfer Pricing

mediumVerified Aug 58067

TP Documentation Required

Yes

Incentives

IP Regime

Available

IP Effective Rate

Crypto Tax

capital gainsVerified Aug 58067

Crypto Rate

Participation Exemption

Available

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

81Verified Aug 58067

Double Tax Agreements

Key Partners

United States, United Kingdom, Germany, France, Netherlands, Singapore, China, Australia

Exit Tax