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Belize vs Malta: tax rates compared

Between the two, Malta's income tax rate (35%) tops Belize's (25%) by 10pp. The 200-country average is 28%: Belize sits below it, Malta sits above it. Belize'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 five of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income25%35%Corporate0%35%VAT12.5%18%Capital Gains0%Wealth Tax0%
five shared taxes, side by side
Tax BZ MTDifference
Income Tax25%35%MT +10 pp
Corporate Tax0%35%MT +35 pplargest gap
VAT12.5%18%MT +5.5 pp
Capital Gains Tax0%0%match
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Belize25%Source: Belize Income and Business Tax (Amendment) Act, 2024 (No. 40 of 2024) · as of 2025-01-01
Malta35%Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01
Difference−10 ppMalta higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Belize0%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Malta35%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−35 ppMalta higher

Between the two, Malta's corporate tax rate (35%) tops Belize's (0%) by 35pp. The 201-country average is 22.6%: Belize sits below it, Malta sits above it.

VAT

VAT, side by side
CountryRateSource
Belize12.5%Source: Belize Tax Service — General Sales Tax Act (Chapter 63, Revised Edition 2011) · as of 2011-12-31
Malta18%Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19
Difference−5.5 ppMalta higher

Between the two, Malta's VAT rate (18%) tops Belize's (12.5%) by 5.5pp. The 181-country average is 15%: Belize sits below it, Malta sits above it. Belize's figure is dated 2011-12-31 and Malta's 2026-02-19, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Belize0%Source: Belize Income and Business Tax Act (Chapter 55, Revised Edition 2020) · as of 2020-12-31
Malta0%Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19
Difference0 ppdisplayed rates match

There's no gap here — Belize and Malta both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it. Belize's figure is dated 2020-12-31 and Malta's 2026-02-19, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Belize0%Source: Belize Income and Business Tax Act, Chapter 55 (Government of Belize, Attorney General's Ministry) · as of 2026-07-18
Malta0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19
Difference0 ppdisplayed rates match

There's no gap here — Belize and Malta both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Crypto Tax.