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Malta

#9 of 23Remittance-Based35%

Europe · Valletta · EUR

EU member with an effective ~5% corporate tax via dividend refund. English official language, Mediterranean climate, and the global hub for iGaming and web3 regulation.

72
Overall Score
Tax25
Funding85
Visa90
Residency83
Tax Res.70
Practical86
Remote84
Family100
Ecosystem50
Valletta

Dimension Profile

Dimension Breakdown

Corporate Tax Rate
35%
Capital Gains Rate
0%
Crypto Capital Gains
0%
0% for non-domiciled residents on foreign-source gains not remitted; domiciled residents face up to 35% (refundable to ~5%); Malta VFA Act established crypto regulatory framework
Territorial System
No
IP Box Regime
Yes
IP Box Rate
0%
Tax Treaties
77
VAT Rate
18%
Dividend Withholding
0%
Holding Company Viable
Yes
Notes
The 6/7 refund system is the mechanism, not a lower rate. The company pays 35%, then non-resident shareholders claim back 6/7, leaving 5% net tax. Gaming and fintech heavily use this structure.
3 sources cited

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