Malta Corporate income tax
Malta Corporate income tax is 35 percent, in force since 1 Jan 2007. Last checked against the official source on 30 Jul 2026.
Malta's flat corporate income tax operating under a full-imputation system with shareholder refunds.
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| Current value | 35 percent |
|---|---|
| In force from | 2007-01-01 |
| Official source | Income Tax Act, Cap. 123, read with the Income Tax Management Act (full imputation and the tax-account refund system) |
| Last verified | 2026-07-30 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
35% flat, and the mechanism must be stated precisely because it is widely misreported. Malta taxes company profits at 35%, which is genuinely paid. Under FULL IMPUTATION the tax paid by the company is credited in full against the shareholder's liability on the dividend, so there is no economic double taxation and no further tax for a shareholder whose marginal rate is 35% or less. Separately, shareholders receiving distributions from specified tax accounts may claim a REFUND of part of the Malta tax paid - commonly six sevenths on active trading income, giving an effective 5%; five sevenths on passive interest and royalties, giving 10%; or two thirds where double-taxation relief was claimed. Those 5% and 10% figures are SHAREHOLDER-LEVEL EFFECTIVE outcomes claimed after distribution, not the statutory corporate rate, and conflating them is the classic Malta error. Malta's Pillar Two position (a deferral of the income inclusion and undertaxed-payments rules with no qualified domestic minimum top-up tax) is time-sensitive and was NOT verified.
Get it programmatically
curl https://euroref.dev/v1/mt/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/mt/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/mt/corporate-taxOther Malta series: Policy interest rate · Value added tax (VAT) · VAT registration threshold · National minimum wage · Public holidays · Consumer price index (annual inflation, HICP) · Personal income tax brackets · Statutory social-insurance contributions · Withholding tax rates · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (Civil Code art. 1139)
The same figure elsewhere: Netherlands · Norway · Poland · Portugal · Romania · all 34