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Dominica vs Malta: tax rates compared

Dominica's income tax rate is identical to Malta's — both sit at 35%. The 200-country average is 28%: both sit above it. Dominica's figure is dated 2018-01-01 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

0102030405060Income35%Corporate25%35%VAT15%18%Capital Gains0%Crypto0%Wealth Tax0%
six shared taxes, side by side
Tax DM MTDifference
Income Tax35%35%match
Corporate Tax25%35%MT +10 pplargest gap
VAT15%18%MT +3 pp
Capital Gains Tax0%0%match
Crypto Tax0%0%match
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Dominica35%Source: Commonwealth of Dominica Inland Revenue Division — Current Income Tax Rates · as of 2018-01-01
Malta35%Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01
Difference0 ppdisplayed rates match

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Dominica25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Malta35%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−10 ppMalta higher

Malta's corporate tax rate is 10pp higher than Dominica's (35% vs 25%). The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Dominica15%Source: Dominica Inland Revenue Division — Value Added Tax · as of 2006-03-01
Malta18%Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19
Difference−3 ppMalta higher

Malta's VAT rate is 3pp higher than Dominica's (18% vs 15%). The 181-country average is 15%: Dominica matches the world average, Malta sits above it. Dominica's figure is dated 2006-03-01 and Malta's 2026-02-19, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Dominica0%Source: Commonwealth of Dominica Inland Revenue Division — Personal Income Tax / Current Income Tax Rates · as of 2026-07-19
Malta0%Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19
Difference0 ppdisplayed rates match

Dominica's capital gains tax rate is identical to Malta's — both sit at 0%. The 175-country average is 10.3%: both sit below it.

Crypto Tax

Crypto Tax, side by side
CountryRateSource
Dominica0%Source: Commonwealth of Dominica Inland Revenue Division — Personal Income Tax · as of 2026-07-19
Malta0%Source: Malta Commissioner for Revenue — Guidelines on the Income Tax Treatment of Transactions or Arrangements Involving DLT Assets · as of 2018-11-01
Difference0 ppdisplayed rates match

Dominica's crypto tax rate is identical to Malta's — both sit at 0%. The 88-country average is 13%: both sit below it. Dominica's figure is dated 2026-07-19 and Malta's 2018-11-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Dominica0%Source: Dominica Inland Revenue Division — Tax Laws · as of 2026-07-18
Malta0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19
Difference0 ppdisplayed rates match

Dominica's wealth tax rate is identical to Malta's — both sit at 0%. The 193-country average is 0.1%: both sit below it.