WorldTax Compareโ† All Comparisons

Estonia vs Malta
Tax Rate Comparison

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

๐Ÿ‡ช๐Ÿ‡ช Estonia
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
22%
22% national + local supplement; defence spending driving rate increases
No change
0โ€“35%
35% nominal; effective rates much lower via credits
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
9โ€“24%
24% standard; defence-driven fiscal pressure
No change
5โ€“18%
18% standard; EU VAT reform compliance
No change
Corporate Tax Rate
Corporate Tax Rate
22%
22% on distributed profits; retained earnings still 0%
No change
35%
35% nominal; refund system adapted for Pillar Two
No change
Capital Gains Tax
Capital Gains Tax
22%
22% as income
No change
0โ€“12%
8%/12% maintained
No change
Social Security & Payroll
Social Security / Payroll
~33%
33% social tax maintained; III pillar voluntary pension growing
No change
~20%
20% combined; pension system review
No change
State, Regional & Local Taxes

๐Ÿ‡ช๐Ÿ‡ช Estonia โ€” Local Income Tax Supplement

Estonia's 79 local governments levy a local income tax supplement of 11.4% of taxable income (2024), collected alongside the national 20% income tax. Together these form the effective total income tax. Estonia's unique fully distributed profit taxation system means companies pay no corporate income tax on retained earnings โ€” only on distributed profits (dividends). This has driven significant foreign investment. Land tax (maamaks) is levied at 0.1%โ€“2.5% of assessed land value by municipalities.

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.

Estonia vs Malta: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฒ๐Ÿ‡น Malta has a higher top income tax rate (22% vs 0โ€“35%). ๐Ÿ‡ช๐Ÿ‡ช Estonia is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Estonia has a higher consumption tax (9โ€“24% vs 5โ€“18%).

๐Ÿข Corporate Tax: ๐Ÿ‡ช๐Ÿ‡ช Estonia offers a lower corporate rate (22% 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 22%), benefiting investors.

Related Comparisons

๐Ÿ‡ช๐Ÿ‡ช Estonia vs ๐Ÿ‡จ๐Ÿ‡ฆ CanadaTax comparison๐Ÿ‡ช๐Ÿ‡ช Estonia vs ๐Ÿ‡ฉ๐Ÿ‡ช GermanyTax comparison๐Ÿ‡ช๐Ÿ‡ช Estonia vs ๐Ÿ‡ฑ๐Ÿ‡ป LatviaTax comparison๐Ÿ‡ช๐Ÿ‡ช Estonia vs ๐Ÿ‡ฑ๐Ÿ‡น LithuaniaTax comparison๐Ÿ‡ช๐Ÿ‡ช Estonia vs ๐Ÿ‡ธ๐Ÿ‡ช SwedenTax comparison๐Ÿ‡ช๐Ÿ‡ช Estonia vs ๐Ÿ‡ฌ๐Ÿ‡ง United KingdomTax comparison๐Ÿ‡ช๐Ÿ‡ช Estonia vs ๐Ÿ‡บ๐Ÿ‡ธ United StatesTax comparison๐Ÿ‡ช๐Ÿ‡ช Estonia vs ๐Ÿ‡ฆ๐Ÿ‡น AustriaTax comparison๐Ÿ‡ช๐Ÿ‡ช Estonia vs ๐Ÿ‡ง๐Ÿ‡ช BelgiumTax comparison๐Ÿ‡ช๐Ÿ‡ช Estonia vs ๐Ÿ‡จ๐Ÿ‡พ CyprusTax comparison๐Ÿ‡ช๐Ÿ‡ช Estonia vs ๐Ÿ‡ฉ๐Ÿ‡ฐ DenmarkTax comparison๐Ÿ‡ช๐Ÿ‡ช Estonia vs ๐Ÿ‡ซ๐Ÿ‡ฎ FinlandTax comparison