CZ · EuropeMT · Europe
Czechia vs Malta: tax rates compared
Between the two, Malta's income tax rate (35%) tops Czechia's (23%) by 12pp. The 200-country average is 28%: Czechia sits below it, Malta sits above it. Czechia'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 | CZ | MT | Difference |
|---|---|---|---|
| Income Tax | 23% | 35% | MT +12 pp |
| Corporate Tax | 21% | 35% | MT +14 pplargest gap |
| VAT | 21% | 18% | CZ +3 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 23% | 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 | −12 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 21% | 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 | −14 pp | Malta higher |
Between the two, Malta's corporate tax rate (35%) tops Czechia's (21%) by 14pp. The 201-country average is 22.6%: Czechia sits below it, Malta sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Czechia | 21% | Source: PWC Worldwide Tax Summaries — Czech Republic (Corporate, Other taxes) · as of 2026-01-07 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | +3 pp | Czechia higher |
Between the two, Czechia's VAT rate (21%) tops Malta's (18%) by 3pp. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 0% | Source: PWC Worldwide Tax Summaries — Czech Republic (Individual, Income determination) · as of 2026-01-07 |
| 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 — Czechia and Malta both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 0% | Source: PWC Worldwide Tax Summaries — Czech Republic (Individual, Income determination) · as of 2026-01-07 |
| 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 | 0 pp | displayed rates match |
There's no gap here — Czechia and Malta both post a crypto tax rate of 0%. The 88-country average is 13%: both sit below it. Czechia's figure is dated 2026-01-07 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 0% | Source: PWC Worldwide Tax Summaries — Czech Republic (Individual, Other taxes) · as of 2026-01-07 |
| 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 — Czechia and Malta both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.