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Malta vs Lithuania
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‡Ή Lithuania
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
20–32%
32% top; NATO 5% GDP defence pledge affecting budgets
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5–18%
18% standard; EU VAT reform compliance
No change
9–21%
Standard 21% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
35%
35% nominal; refund system adapted for Pillar Two
No change
15%
15%; competitive vs regional peers
No change
Capital Gains Tax
Capital Gains Tax
0–12%
8%/12% maintained
No change
15–20%
15%/20% stable
No change
Social Security & Payroll
Social Security / Payroll
~20%
20% combined; pension system review
No change
~44.7%
Social insurance reform discussions
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‡Ή Lithuania β€” Municipal Income Tax Supplement

Lithuania's 60 municipalities levy a local supplement on income tax β€” 68% of PIT revenue goes to municipalities, creating strong local fiscal capacity. Property tax (nekilnojamojo turto mokestis) is set at 0.5%–3% by municipalities on commercial property and at 0.5%–2% on residential property above €150K value. Vehicle registration tax is national. Lithuania switched to a progressive income tax in 2019, having previously had a flat 15% rate.

⚠️ 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 Lithuania: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡²πŸ‡Ή Malta has a higher top income tax rate (0–35% vs 20–32%). πŸ‡±πŸ‡Ή Lithuania is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Lithuania has a higher consumption tax (5–18% vs 9–21%).

🏒 Corporate Tax: πŸ‡±πŸ‡Ή Lithuania offers a lower corporate rate (15% 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 20%), benefiting investors.

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