DE · EuropeMT · Europe
Germany vs Malta: tax rates compared
Between the two, Germany's income tax rate (47.5%) tops Malta's (35%) by 12.5pp. The 200-country average is 28%: both sit above it. Germany'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 | DE | MT | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 35% | DE +12.5 pp |
| Corporate Tax | 30.1% | 35% | MT +4.9 pp |
| VAT | 19% | 18% | DE +1 pp |
| Capital Gains Tax | 25% | 0% | DE +25 pplargest gap |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | 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 | +12.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | 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 | −4.9 pp | Malta higher |
Between the two, Malta's corporate tax rate (35%) tops Germany's (30.1%) by 4.9pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (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 | +1 pp | Germany higher |
Between the two, Germany's VAT rate (19%) tops Malta's (18%) by 1pp. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, 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 | +25 pp | Germany higher |
Between the two, Germany's capital gains tax rate (25%) tops Malta's (0%) by 25pp. The 175-country average is 10.3%: Germany sits above it, Malta sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: Bundesministerium der Finanzen — Einzelfragen zur ertragsteuerrechtlichen Behandlung von Kryptowerten (BMF-Schreiben vom 6. März 2025) · as of 2025-03-06 |
| 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 — Germany and Malta both post a crypto tax rate of 0%. The 88-country average is 13%: both sit below it. Germany's figure is dated 2025-03-06 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · 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 |
There's no gap here — Germany and Malta both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.