🇲🇹 马耳他税率 · Malta Tax Rates
MT · 欧洲 · Europe
Malta corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 35% — Standard rate, effective rate can be 5% with refunds
- 个人所得税 Personal Income Tax: 0-35% — Progressive rates
- 增值税 / 商品服务税 VAT / GST: 18% — Standard VAT rate
- 进口税 / 关税 Import Duties / Customs: Varies — EU common external tariff applies
- 预扣税 Withholding Tax: 0% — Generally no withholding tax on dividends/interest to non-residents
- 资本利得税 Capital Gains Tax: 0-35% — Taxed as ordinary income, exemptions apply
- 财产税 / 房产税 Property Tax: 0% — No annual property tax
- 遗产税 / 赠与税 Inheritance & Gift Tax: 0% — No inheritance tax; stamp duty applies on transfers
- 印花税 Stamp Duty: 2-5% — Applies on property and share transfers
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, fuel
- 社会保障税 Social Security Tax: 20% — Combined employer and employee contributions
- 其他税种 Other Taxes: Varies — Eco-contribution, tourism tax