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Malta vs Romania
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‡΄ Romania
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
10%
10% flat; potential graduated system under IMF/EU pressure
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5–18%
18% standard; EU VAT reform compliance
No change
5–19%
19% standard; possible increase for fiscal consolidation
No change
Corporate Tax Rate
Corporate Tax Rate
35%
35% nominal; refund system adapted for Pillar Two
No change
16%
16% maintained; micro regime tightening
No change
Capital Gains Tax
Capital Gains Tax
0–12%
8%/12% maintained
No change
10%
10% flat; potential reform
No change
Social Security & Payroll
Social Security / Payroll
~20%
20% combined; pension system review
No change
~37.25%
Contribution reform pending; pension system deficit
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‡΄ Romania β€” Local & County Taxes

Romania's 41 counties (judeţe) and Bucharest municipality do not set income tax — this is nationally set. Municipalities levy local taxes including property tax (impozit pe clădiri, impozit pe teren) and vehicle tax (impozit pe mijloace de transport). Bucharest has higher property tax coefficients than rural areas. A micro-enterprise tax regime (1% or 3% on turnover) applies to small companies instead of standard CIT. Romania has had the EU's lowest flat income tax rate at 10%.

⚠️ 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 Romania: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡²πŸ‡Ή Malta has a higher top income tax rate (0–35% vs 10%). πŸ‡·πŸ‡΄ Romania is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Romania has a higher consumption tax (5–18% vs 5–19%).

🏒 Corporate Tax: πŸ‡·πŸ‡΄ Romania offers a lower corporate rate (16% vs 35%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡·πŸ‡΄ Romania taxes investment gains at a lower rate (10% vs 12%), benefiting investors.

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