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Brazil vs Malta: tax rates compared
Malta has an income tax rate of 35%, 7.5pp above Brazil's 27.5%. The 200-country average is 28%: Brazil sits below it, Malta sits above it. Brazil's figure is dated 2025-05-02 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
| Tax | BR | MT | Difference |
|---|---|---|---|
| Income Tax | 27.5% | 35% | MT +7.5 pp |
| Corporate Tax | 34% | 35% | MT +1 pp |
| Capital Gains Tax | 15% | 0% | BR +15 pp |
| Crypto Tax | 22.5% | 0% | BR +22.5 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 27.5% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Taxes on personal income) · as of 2025-05-02 |
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −7.5 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 34% | 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 | −1 pp | Malta higher |
Malta has a corporate tax rate of 35%, 1pp above Brazil's 34%. The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 15% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Other taxes) · as of 2025-05-02 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +15 pp | Brazil higher |
Brazil has a capital gains tax rate of 15%, 15pp above Malta's 0%. The 175-country average is 10.3%: Brazil sits above it, Malta sits below it. Brazil's figure is dated 2025-05-02 and Malta's 2026-02-19, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 22.5% | Source: Receita Federal — Perguntas e Respostas IRPF 2026 (Q.653 'Alienação de criptoativos' and Q.574 'Alíquotas aplicáveis à apuração do ganho de capital') · as of 2026-04-23 |
| 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 | +22.5 pp | Brazil higher |
Brazil has a crypto tax rate of 22.5%, 22.5pp above Malta's 0%. The 88-country average is 13%: Brazil sits above it, Malta sits below it. Brazil's figure is dated 2026-04-23 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 0% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Other taxes) · as of 2025-05-02 |
| 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 |
Brazil and Malta share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Brazil's figure is dated 2025-05-02 and Malta's 2026-02-19, so the two rates come from different data vintages.
Not covered for both countries yet: VAT.