CR · AmericasMT · Europe
Costa Rica vs Malta: tax rates compared
Malta has an income tax rate of 35%, 10pp above Costa Rica's 25%. The 200-country average is 28%: Costa Rica sits below it, Malta sits above it. Costa Rica'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 five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CR | MT | Difference |
|---|---|---|---|
| Income Tax | 25% | 35% | MT +10 pp |
| Corporate Tax | 30% | 35% | MT +5 pp |
| VAT | 13% | 18% | MT +5 pp |
| Capital Gains Tax | 15% | 0% | CR +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 25% | 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 | −10 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 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 |
Malta has a corporate tax rate of 35%, 5pp above Costa Rica's 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 13% | Source: PWC Worldwide Tax Summaries — Costa Rica (Corporate, Other taxes) · as of 2026-06-30 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | −5 pp | Malta higher |
Malta has a VAT rate of 18%, 5pp above Costa Rica's 13%. The 181-country average is 15%: Costa Rica sits below it, Malta sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 15% | Source: PWC Worldwide Tax Summaries — Costa Rica (Individual, Income determination) · as of 2026-06-30 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +15 pp | Costa Rica higher |
Costa Rica has a capital gains tax rate of 15%, 15pp above Malta's 0%. The 175-country average is 10.3%: Costa Rica sits above it, Malta sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Costa Rica | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-30 |
| 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 |
Costa Rica 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.