CN · AsiaMT · Europe
China vs Malta: tax rates compared
Between the two, China's income tax rate (45%) tops Malta's (35%) by 10pp. The 200-country average is 28%: both sit above it. China's figure is dated 2025-12-31 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 | CN | MT | Difference |
|---|---|---|---|
| Income Tax | 45% | 35% | CN +10 pplargest gap |
| Corporate Tax | 25% | 35% | MT +10 pp |
| VAT | 13% | 18% | MT +5 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| China | 45% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31 |
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | +10 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | 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 | −10 pp | Malta higher |
Between the two, Malta's corporate tax rate (35%) tops China's (25%) by 10pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| China | 13% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | −5 pp | Malta higher |
Between the two, Malta's VAT rate (18%) tops China's (13%) by 5pp. The 181-country average is 15%: China sits below it, Malta sits above it. China's figure is dated 2025-12-31 and Malta's 2026-02-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: State Taxation Administration Shanxi Provincial Tax Service — Caishuizi [1998] No. 61 (财税字〔1998〕61号) · as of 1998-03-30 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | 0 pp | displayed rates match |
There's no gap here — China and Malta both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it. China's figure is dated 1998-03-30 and Malta's 2026-02-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Other taxes) · as of 2025-12-31 |
| 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 |
There's no gap here — China and Malta both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. China's figure is dated 2025-12-31 and Malta's 2026-02-19, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.