WorldTax Compareโ† All Comparisons

Czech Republic vs Malta
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡จ๐Ÿ‡ฟ Czech Republic
vs
๐Ÿ‡ฒ๐Ÿ‡น Malta
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
15โ€“23%
15%/23% two-rate system maintained
No change
0โ€“35%
35% nominal; effective rates much lower via credits
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
12โ€“21%
Standard 21% unchanged
No change
5โ€“18%
18% standard; EU VAT reform compliance
No change
Corporate Tax Rate
Corporate Tax Rate
21%
Pillar Two compliance active
No change
35%
35% nominal; refund system adapted for Pillar Two
No change
Capital Gains Tax
Capital Gains Tax
0โ€“23%
No change to exemption rules
No change
0โ€“12%
8%/12% maintained
No change
Social Security & Payroll
Social Security / Payroll
~45%
Pension system reform discussions ongoing
No change
~20%
20% combined; pension system review
No change
State, Regional & Local Taxes

๐Ÿ‡จ๐Ÿ‡ฟ Czech Republic โ€” Municipal Property & Road Taxes

The Czech Republic's 14 regions (kraje) and 6,254 municipalities do not levy independent income taxes โ€” this is nationally set. Municipalities may apply a local coefficient (1โ€“5x) to property tax (daลˆ z nemovitรฝch vฤ›cรญ), significantly multiplying the base tax in cities like Prague. Prague applies a coefficient of 4x. Road tax (silniฤnรญ daลˆ) applies to business vehicles. The flat tax regime (pauลกรกlnรญ daลˆ) simplifies obligations for small self-employed.

๐Ÿ‡ฒ๐Ÿ‡น Malta โ€” Local Council Taxes

Malta's 68 local councils (kunsilli lokali) have limited taxing powers โ€” primarily fees for refuse collection, minor local services, and permits. Income tax, VAT, and company tax are all national. Malta is a significant EU financial services hub offering a full imputation dividend tax credit system that can reduce corporate effective tax rates to as low as 5% for non-resident shareholders. Malta has attracted gaming companies, crypto regulation pioneers, and financial services firms with its competitive holding company structures and refund system.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Czech Republic vs Malta: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฒ๐Ÿ‡น Malta has a higher top income tax rate (15โ€“23% vs 0โ€“35%). ๐Ÿ‡จ๐Ÿ‡ฟ Czech Republic is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Czech Republic has a higher consumption tax (12โ€“21% vs 5โ€“18%).

๐Ÿข Corporate Tax: ๐Ÿ‡จ๐Ÿ‡ฟ Czech Republic offers a lower corporate rate (21% vs 35%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฒ๐Ÿ‡น Malta taxes investment gains at a lower rate (12% vs 23%), benefiting investors.

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