AZ · AsiaMT · Europe
Azerbaijan vs Malta: tax rates compared
Between the two, Malta's income tax rate (35%) tops Azerbaijan's (25%) by 10pp. The 200-country average is 28%: Azerbaijan sits below it, Malta sits above it.
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 | AZ | MT | Difference |
|---|---|---|---|
| Income Tax | 25% | 35% | MT +10 pp |
| Corporate Tax | 20% | 35% | MT +15 pplargest gap |
| VAT | 18% | 18% | match |
| Capital Gains Tax | 14% | 0% | AZ +14 pp |
| Crypto Tax | 14% | 0% | AZ +14 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 25% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Taxes on personal income) · as of 2026-01-09 |
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −10 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 20% | 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 | −15 pp | Malta higher |
Between the two, Malta's corporate tax rate (35%) tops Azerbaijan's (20%) by 15pp. The 201-country average is 22.6%: Azerbaijan sits below it, Malta sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 18% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Corporate, Other taxes) · as of 2026-01-09 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Azerbaijan and Malta both post a VAT rate of 18%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 14% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Taxes on personal income) · as of 2026-01-09 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +14 pp | Azerbaijan higher |
Between the two, Azerbaijan's capital gains tax rate (14%) tops Malta's (0%) by 14pp. The 175-country average is 10.3%: Azerbaijan sits above it, Malta sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 14% | Source: Azerbaijan State Tax Service — Suallar və cavablar (Questions and Answers), Q.10955 · as of 2026-06-30 |
| 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 | +14 pp | Azerbaijan higher |
Between the two, Azerbaijan's crypto tax rate (14%) tops Malta's (0%) by 14pp. The 88-country average is 13%: Azerbaijan sits above it, Malta sits below it. Azerbaijan's figure is dated 2026-06-30 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 0% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Other taxes) · as of 2026-01-09 |
| 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 |
There's no gap here — Azerbaijan and Malta both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.