EE · EuropeMT · Europe
Estonia vs Malta: tax rates compared
Between the two, Malta's income tax rate (35%) tops Estonia's (22%) by 13pp. The 200-country average is 28%: Estonia sits below it, Malta sits above it. Estonia'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 | EE | MT | Difference |
|---|---|---|---|
| Income Tax | 22% | 35% | MT +13 pp |
| Corporate Tax | 22% | 35% | MT +13 pp |
| VAT | 24% | 18% | EE +6 pp |
| Capital Gains Tax | 22% | 0% | EE +22 pplargest gap |
| Crypto Tax | 22% | 0% | EE +22 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | −13 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | −13 pp | Malta higher |
Between the two, Malta's corporate tax rate (35%) tops Estonia's (22%) by 13pp. The 201-country average is 22.6%: Estonia sits below it, Malta sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Estonia | 24% | Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | +6 pp | Estonia higher |
Between the two, Estonia's VAT rate (24%) tops Malta's (18%) by 6pp. The 181-country average is 15%: both sit above it. Estonia's figure is dated 2025-07-01 and Malta's 2026-02-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +22 pp | Estonia higher |
Between the two, Estonia's capital gains tax rate (22%) tops Malta's (0%) by 22pp. The 175-country average is 10.3%: Estonia sits above it, Malta sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: Estonian Tax and Customs Board (EMTA) — Crypto-assets · as of 2026-02-15 |
| 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 | +22 pp | Estonia higher |
Between the two, Estonia's crypto tax rate (22%) tops Malta's (0%) by 22pp. The 88-country average is 13%: Estonia sits above it, Malta sits below it. Estonia's figure is dated 2026-02-15 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-29 |
| 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 — Estonia and Malta both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.