Hungary 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
🇭🇺 Hungary — Local Business Tax & Communal Levies
Hungary's 19 counties and 3,177 municipalities levy Helyi Iparűzési Adó (HIPA — local business tax) on companies at up to 2% of net revenues. This is a major cost for businesses operating in Hungary. Budapest applies the maximum 2%. Municipalities also set property tax (építményadó) within national caps. Hungary has a uniquely simple income tax structure with a flat 15% rate across all income levels.
🇲🇹 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.
Hungary vs Malta: Key Tax Differences (2026)
💰 Income Tax: 🇲🇹 Malta has a higher top income tax rate (15% vs 0–35%). 🇭🇺 Hungary is more favourable for high earners.
🛒 VAT/Sales Tax: Hungary has a higher consumption tax (5–27% vs 5–18%).
🏢 Corporate Tax: 🇭🇺 Hungary offers a lower corporate rate (9% vs 35%), which can influence business location decisions.
📈 Capital Gains: 🇲🇹 Malta taxes investment gains at a lower rate (12% vs 15%), benefiting investors.