BA · EuropeMT · Europe
Bosnia and Herzegovina vs Malta: tax rates compared
Malta has an income tax rate of 35%, 25pp above Bosnia and Herzegovina's 10%. The 200-country average is 28%: Bosnia and Herzegovina sits below it, Malta sits above it.
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
| Tax | BA | MT | Difference |
|---|---|---|---|
| Income Tax | 10% | 35% | MT +25 pplargest gap |
| Corporate Tax | 10% | 35% | MT +25 pp |
| VAT | 17% | 18% | MT +1 pp |
| Capital Gains Tax | 8% | 0% | BA +8 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 10% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Individual, Taxes on personal income) · as of 2026-02-19 |
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −25 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 10% | 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 | −25 pp | Malta higher |
Malta has a corporate tax rate of 35%, 25pp above Bosnia and Herzegovina's 10%. The 201-country average is 22.6%: Bosnia and Herzegovina sits below it, Malta sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 17% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Corporate, Other taxes) · as of 2026-02-19 |
| 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 Bosnia and Herzegovina's 17%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 8% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Individual, Taxes on personal income) · as of 2026-02-19 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +8 pp | Bosnia and Herzegovina higher |
Bosnia and Herzegovina has a capital gains tax rate of 8%, 8pp above Malta's 0%. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 0% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Individual, Other taxes) · as of 2026-02-19 |
| 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 |
Bosnia and Herzegovina and Malta share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.