Country tax profile · 2026
Malta corporate tax
How Malta taxes corporate
The standard corporate profits tax in Malta is 35%. 35% flat, but full-imputation + shareholder refund system (typically 6/7ths) brings effective rate to ~5% on distributed profits. Optional FITWI 15% final tax from 2 Sep 2025.
Compiled by MyNomadWorld for Malta and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Malta's corporate tax compares
Malta's corporate tax of 35% is the 3rd highest of the 180 countries we track, against a global average of 21.2% and a Europe average of 17%.
Countries with a similar corporate tax
Chad (35%) · Colombia (35%) · Argentina (35%) · Brazil (34%) · Suriname (36%) · Venezuela (34%)
Who is a tax resident of Malta?
Ordinary residence assessed on the facts of one's regular life (no strict 183-day bright line, though ~183 days presence generally treated as resident); non-domiciled residents taxed on remittance basis.
Related Malta taxes
Moving to Malta?
Get matched with a vetted Malta tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Malta corporate tax FAQ
What is the corporate tax rate in Malta?
The standard corporate profits tax in Malta is 35%. 35% flat, but full-imputation + shareholder refund system (typically 6/7ths) brings effective rate to ~5% on distributed profits. Optional FITWI 15% final tax from 2 Sep 2025.