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Malta vs France
Tax Rate Comparison

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

πŸ‡²πŸ‡Ή Malta
vs
πŸ‡«πŸ‡· France
Tax Year:

πŸ’° Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–35%
35% nominal; effective rates much lower via credits
No change
0–45%
Surcharges normalized; inflation adjustment
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5–18%
18% standard; EU VAT reform compliance
No change
5.5–20%
Standard 20% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
35%
35% nominal; refund system adapted for Pillar Two
No change
25%
Large company surcharge expired; flat 25%
No change
Capital Gains Tax
Capital Gains Tax
0–12%
8%/12% maintained
No change
30%
PFU at 30% maintained
No change
Social Security & Payroll
Social Security / Payroll
~20%
20% combined; pension system review
No change
~45%
Contribution rates stable; healthcare costs rising
No change
State, Regional & Local Taxes

πŸ‡²πŸ‡Ή Malta β€” Local Council Taxes

Malta's 68 local councils (kunsilli lokali) have limited taxing powers β€” 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.

πŸ‡«πŸ‡· France β€” Local & Regional Contributions

France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe foncière (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.

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

Malta vs France: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡«πŸ‡· France has a higher top income tax rate (0–35% vs 0–45%). πŸ‡²πŸ‡Ή Malta is more favourable for high earners.

πŸ›’ VAT/Sales Tax: France has a higher consumption tax (5–18% vs 5.5–20%).

🏒 Corporate Tax: πŸ‡«πŸ‡· France offers a lower corporate rate (25% vs 35%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡²πŸ‡Ή Malta taxes investment gains at a lower rate (12% vs 30%), benefiting investors.

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