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Malta vs Serbia
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‡Έ Serbia
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
10–20%
Stable; EU accession timeline affecting reform pace
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5–18%
18% standard; EU VAT reform compliance
No change
10–20%
Standard 20% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
35%
35% nominal; refund system adapted for Pillar Two
No change
15%
15% competitive; Pillar Two for MNCs
No change
Capital Gains Tax
Capital Gains Tax
0–12%
8%/12% maintained
No change
15%
15% flat
No change
Social Security & Payroll
Social Security / Payroll
~20%
20% combined; pension system review
No change
~37.8%
Reform pending; pension system under pressure
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‡Έ Serbia β€” Municipal & City Taxes

Serbia's 145 local self-government units (cities and municipalities) levy local communal taxes including sign/advertisement tax, local utilities contribution, and vehicle fees. Property tax (porez na imovinu) is locally set at 0.1%–0.4% for citizens. Belgrade has higher property tax values than other cities. Corporate income tax is national at 15%. Serbia has EU candidate status and is aligning tax legislation with EU standards. The flat 15% corporate rate and low income tax rates make it competitive in the region.

⚠️ 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 Serbia: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡²πŸ‡Ή Malta has a higher top income tax rate (0–35% vs 10–20%). πŸ‡·πŸ‡Έ Serbia is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Serbia has a higher consumption tax (5–18% vs 10–20%).

🏒 Corporate Tax: πŸ‡·πŸ‡Έ Serbia 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 15%), benefiting investors.

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