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Chile vs Malta: tax rates compared
Chile's income tax rate is 5pp higher than Malta's (40% vs 35%). The 200-country average is 28%: both sit above it. Chile'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 six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CL | MT | Difference |
|---|---|---|---|
| Income Tax | 40% | 35% | CL +5 pp |
| Corporate Tax | 27% | 35% | MT +8 pp |
| VAT | 19% | 18% | CL +1 pp |
| Capital Gains Tax | 10% | 0% | CL +10 pp |
| Crypto Tax | 40% | 0% | CL +40 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | +5 pp | Chile higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 27% | 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 | −8 pp | Malta higher |
Malta's corporate tax rate is 8pp higher than Chile's (35% vs 27%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Chile | 19% | Source: PWC Worldwide Tax Summaries — Chile (Corporate, Other taxes) · as of 2025-12-19 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | +1 pp | Chile higher |
Chile's VAT rate is 1pp higher than Malta's (19% vs 18%). The 181-country average is 15%: both sit above it. Chile's figure is dated 2025-12-19 and Malta's 2026-02-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 10% | Source: Chile Ministry of Finance — Ley sobre Impuesto a la Renta (Decreto Ley 824), Article 107, consolidated text via Biblioteca del Congreso Nacional (LeyChile) · as of 2022-02-04 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +10 pp | Chile higher |
Chile's capital gains tax rate is 10pp higher than Malta's (10% vs 0%). The 175-country average is 10.3%: both sit below it. Chile's figure is dated 2022-02-04 and Malta's 2026-02-19, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | Source: Servicio de Impuestos Internos (SII) — Preguntas Frecuentes: Criptomonedas (001.250.7872) · as of 2025-10-24 |
| 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 | +40 pp | Chile higher |
Chile's crypto tax rate is 40pp higher than Malta's (40% vs 0%). The 88-country average is 13%: Chile sits above it, Malta sits below it. Chile's figure is dated 2025-10-24 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 0% | Source: PWC Worldwide Tax Summaries — Chile (Individual, Other taxes) · as of 2025-12-19 |
| 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 |
Chile's wealth tax rate is identical to Malta's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Chile's figure is dated 2025-12-19 and Malta's 2026-02-19, so the two rates come from different data vintages.