Germany vs Malta
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇩🇪 Germany — Trade Tax (Gewerbesteuer) & Church Tax
Germany's 16 Bundesländer apply federal income tax rates uniformly — no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7–17% effective. Church tax (Kirchensteuer) of 8–9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.
🇲🇹 Malta — Local Council Taxes
Malta's 68 local councils (kunsilli lokali) have limited taxing powers — 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.
Germany vs Malta: Key Tax Differences (2026)
💰 Income Tax: 🇩🇪 Germany has a higher top income tax rate (14–45% vs 0–35%). 🇲🇹 Malta is more favourable for high earners.
🛒 VAT/Sales Tax: Germany has a higher consumption tax (7–19% vs 5–18%).
🏢 Corporate Tax: 🇩🇪 Germany offers a lower corporate rate (29% vs 35%), which can influence business location decisions.
📈 Capital Gains: 🇲🇹 Malta taxes investment gains at a lower rate (12% vs 25%), benefiting investors.