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Austria vs Malta: tax rates compared
Austria has an income tax rate of 55%, 20pp above Malta's 35%. The 200-country average is 28%: both sit above it. Austria's figure is dated 2025-01-01 and Malta's 2026-01-01, so the two rates come from different data vintages.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AT | MT | Difference |
|---|---|---|---|
| Income Tax | 55% | 35% | AT +20 pp |
| Corporate Tax | 23% | 35% | MT +12 pp |
| VAT | 20% | 18% | AT +2 pp |
| Capital Gains Tax | 27.5% | 0% | AT +27.5 pplargest gap |
| Crypto Tax | 27.5% | 0% | AT +27.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 55% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | +20 pp | Austria higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 23% | 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 | −12 pp | Malta higher |
Malta has a corporate tax rate of 35%, 12pp above Austria's 23%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Austria | 20% | Source: PWC Worldwide Tax Summaries — Austria (Corporate, Other taxes) · as of 2026-03-11 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | +2 pp | Austria higher |
Austria has a VAT rate of 20%, 2pp above Malta's 18%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 27.5% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Income determination) · as of 2026-01-29 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +27.5 pp | Austria higher |
Austria has a capital gains tax rate of 27.5%, 27.5pp above Malta's 0%. The 175-country average is 10.3%: Austria sits above it, Malta sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 27.5% | Source: Bundesministerium für Finanzen (Austria) — Steuerliche Behandlung von Kryptowährungen · as of 2026-01-01 |
| Malta | 0% | Source: Malta Commissioner for Revenue — Guidelines on the Income Tax Treatment of Transactions or Arrangements Involving DLT Assets · as of 2018-11-01 |
| Difference | +27.5 pp | Austria higher |
Austria has a crypto tax rate of 27.5%, 27.5pp above Malta's 0%. The 88-country average is 13%: Austria sits above it, Malta sits below it. Austria's figure is dated 2026-01-01 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 0% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Other taxes) · as of 2026-01-29 |
| Malta | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19 |
| Difference | 0 pp | displayed rates match |
Austria and Malta share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.