CF · AfricaMT · Europe
Central African Republic vs Malta: tax rates compared
Between the two, Central African Republic's income tax rate (40%) tops Malta's (35%) by 5pp. The 200-country average is 28%: both sit above it. Central African Republic's figure is dated 2023-01-01 and Malta's 2026-01-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CF | MT | Difference |
|---|---|---|---|
| Income Tax | 40% | 35% | CF +5 pp |
| Corporate Tax | 30% | 35% | MT +5 pp |
| VAT | 19% | 18% | CF +1 pp |
| Capital Gains Tax | 40% | 0% | CF +40 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | +5 pp | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 30% | 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 | −5 pp | Malta higher |
Between the two, Malta's corporate tax rate (35%) tops Central African Republic's (30%) by 5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 19% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | +1 pp | Central African Republic higher |
Between the two, Central African Republic's VAT rate (19%) tops Malta's (18%) by 1pp. The 181-country average is 15%: both sit above it. Central African Republic's figure is dated 2019-01-01 and Malta's 2026-02-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +40 pp | Central African Republic higher |
Between the two, Central African Republic's capital gains tax rate (40%) tops Malta's (0%) by 40pp. The 175-country average is 10.3%: Central African Republic sits above it, Malta sits below it. Central African Republic's figure is dated 2023-01-01 and Malta's 2026-02-19, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.