WorldTax Compareโ† All Comparisons

Russia vs Malta
Tax Rate Comparison

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

๐Ÿ‡ท๐Ÿ‡บ Russia
vs
๐Ÿ‡ฒ๐Ÿ‡น Malta
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
13โ€“22%
New 5-band progressive system fully in effect
No change
0โ€“35%
35% nominal; effective rates much lower via credits
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
20%
20% stable; wartime fiscal pressures
No change
5โ€“18%
18% standard; EU VAT reform compliance
No change
Corporate Tax Rate
Corporate Tax Rate
25%
25% CIT from 2025; defense sector has special rules
No change
35%
35% nominal; refund system adapted for Pillar Two
No change
Capital Gains Tax
Capital Gains Tax
13โ€“22%
Progressive rates matching income tax
No change
0โ€“12%
8%/12% maintained
No change
Social Security & Payroll
Social Security / Payroll
~30%
Contribution ceilings adjusted for high inflation
No change
~20%
20% combined; pension system review
No change
State, Regional & Local Taxes

๐Ÿ‡ท๐Ÿ‡บ Russia โ€” Regional & Municipal Taxes

Russia's 89 federal subjects (regions, republics, territories) set their own rates for the regional corporate income tax share (within federal bounds: regions get 17% of 20% national rate, can reduce to 12.5%). Property tax is regional, vehicle tax is regional, and transport tax varies by region. Municipal taxes are limited: land tax (0.3%โ€“1.5%) and individual property tax are locally determined within federal parameters. Sanctions have significantly affected the international tax landscape for Russian entities.

๐Ÿ‡ฒ๐Ÿ‡น Malta โ€” Local Council Taxes

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

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

Russia vs Malta: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฒ๐Ÿ‡น Malta has a higher top income tax rate (13โ€“22% vs 0โ€“35%). ๐Ÿ‡ท๐Ÿ‡บ Russia is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Russia has a higher consumption tax (20% vs 5โ€“18%).

๐Ÿข Corporate Tax: ๐Ÿ‡ท๐Ÿ‡บ Russia offers a lower corporate rate (25% vs 35%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฒ๐Ÿ‡น Malta taxes investment gains at a lower rate (12% vs 22%), benefiting investors.

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