🇲🇹

Malta

#10 of 27Remittance-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

Compare Malta with every jurisdiction

Side-by-side Malta comparisons across tax, visa, residency, and ecosystem - 26 detailed country-vs-country breakdowns.

🇲🇹Malta
72
🇸🇬Singapore
83
🇲🇹Malta
72
🇨🇾Cyprus
81
🇲🇹Malta
72
🇪🇪Estonia
80
🇲🇹Malta
72
🇺🇾Uruguay
80
🇲🇹Malta
72
🇵🇦Panama
76
🇲🇹Malta
72
🇵🇹Portugal
76
🇲🇹Malta
72
🇨🇷Costa Rica
75
🇲🇹Malta
72
🇧🇿Belize
74
🇲🇹Malta
72
🇨🇭Switzerland
73
🇲🇹Malta
72
🇬🇧United Kingdom
71
🇲🇹Malta
72
🇨🇦Canada
70
🇲🇹Malta
72
🇬🇷Greece
70
🇲🇹Malta
72
🇮🇹Italy
70
🇲🇹Malta
72
🇵🇾Paraguay
69
🇲🇹Malta
72
🇪🇸Spain
69
🇲🇹Malta
72
🇬🇪Georgia
68
🇲🇹Malta
72
🇦🇪United Arab Emirates
67
🇲🇹Malta
72
🇩🇪Germany
64
🇲🇹Malta
72
🇮🇪Ireland
62
🇲🇹Malta
72
🇮🇩Indonesia
61
🇲🇹Malta
72
🇨🇴Colombia
59
🇲🇹Malta
72
🇳🇱Netherlands
59
🇲🇹Malta
72
🇦🇷Argentina
58
🇲🇹Malta
72
🇲🇽Mexico
58
🇲🇹Malta
72
🇹🇭Thailand
57
🇲🇹Malta
72
🇸🇹Sao Tome and Principe
46

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