AG · AmericasMT · Europe
Antigua and Barbuda vs Malta: tax rates compared
Malta has an income tax rate of 35%, 35pp above Antigua and Barbuda's 0%. The 200-country average is 28%: Antigua and Barbuda sits below it, Malta sits above it.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AG | MT | Difference |
|---|---|---|---|
| Income Tax | 0% | 35% | MT +35 pplargest gap |
| Corporate Tax | 25% | 35% | MT +10 pp |
| VAT | 17% | 18% | MT +1 pp |
| Capital Gains Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20 |
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −35 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Malta | 35% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10 pp | Malta higher |
Malta has a corporate tax rate of 35%, 10pp above Antigua and Barbuda's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 17% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | −1 pp | Malta higher |
Malta has a VAT rate of 18%, 1pp above Antigua and Barbuda's 17%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — "Taxes, Duties, Levies & Fees administered by the Inland Revenue Department" · as of 2026-07-19 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | 0 pp | displayed rates match |
Antigua and Barbuda and Malta share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it.
Not covered for both countries yet: Crypto Tax, Wealth Tax.