United Kingdom vs Malta
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฌ๐ง United Kingdom โ Devolved, Council & Business Rates
Scotland sets its own income tax bands (six bands; top rate 48%). Wales has limited income tax-varying powers. Northern Ireland follows UK rates. All residents pay Council Tax to local authorities (typically ยฃ1,200โยฃ4,000+/year). Business rates are set nationally but collected locally. SDLT applies to property purchases (LBTT in Scotland, LTT in Wales).
๐ฒ๐น 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.
United Kingdom vs Malta: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฌ๐ง United Kingdom has a higher top income tax rate (0โ45% vs 0โ35%). ๐ฒ๐น Malta is more favourable for high earners.
๐ VAT/Sales Tax: United Kingdom has a higher consumption tax (0โ20% vs 5โ18%).
๐ข Corporate Tax: ๐ฌ๐ง United Kingdom offers a lower corporate rate (25% vs 35%), which can influence business location decisions.
๐ Capital Gains: ๐ฒ๐น Malta taxes investment gains at a lower rate (12% vs 24%), benefiting investors.