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Dominican Republic vs Malta: tax rates compared
Malta's income tax rate is 10pp higher than Dominican Republic's (35% vs 25%). The 200-country average is 28%: Dominican Republic sits below it, Malta sits above it. Dominican Republic's figure is dated 2025-12-05 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 | DO | MT | Difference |
|---|---|---|---|
| Income Tax | 25% | 35% | MT +10 pp |
| Corporate Tax | 27% | 35% | MT +8 pp |
| VAT | 18% | 18% | match |
| Capital Gains Tax | 25% | 0% | DO +25 pplargest gap |
| Crypto Tax | 25% | 0% | DO +25 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 25% | Source: PwC Worldwide Tax Summaries — Dominican Republic, Individual - Taxes on personal income · as of 2025-12-05 |
| 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 |
|---|---|---|
| Dominican Republic | 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 Dominican Republic's (35% vs 27%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 18% | Source: PWC Worldwide Tax Summaries — Dominican Republic (Corporate, Other taxes) · as of 2025-12-05 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | 0 pp | displayed rates match |
Dominican Republic's VAT rate is identical to Malta's — both sit at 18%. The 181-country average is 15%: both sit above it. Dominican Republic's figure is dated 2025-12-05 and Malta's 2026-02-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 25% | Source: PwC Worldwide Tax Summaries — Dominican Republic, Individual - Taxes on personal income · as of 2025-12-05 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +25 pp | Dominican Republic higher |
Dominican Republic's capital gains tax rate is 25pp higher than Malta's (25% vs 0%). The 175-country average is 10.3%: Dominican Republic sits above it, Malta sits below it. Dominican Republic's figure is dated 2025-12-05 and Malta's 2026-02-19, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 25% | Source: Dirección General de Impuestos Internos (DGII) — Consulta 6, Tratamiento fiscal para las criptomonedas · as of 2021-12-23 |
| 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 | +25 pp | Dominican Republic higher |
Dominican Republic's crypto tax rate is 25pp higher than Malta's (25% vs 0%). The 88-country average is 13%: Dominican Republic sits above it, Malta sits below it. Dominican Republic's figure is dated 2021-12-23 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 0% | Source: PWC Worldwide Tax Summaries — Dominican Republic (Individual, Other taxes) · as of 2025-12-05 |
| 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 |
Dominican Republic's wealth tax rate is identical to Malta's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Dominican Republic's figure is dated 2025-12-05 and Malta's 2026-02-19, so the two rates come from different data vintages.