HK · AsiaMT · Europe
Hong Kong vs Malta: tax rates compared
Malta's income tax rate is 18pp higher than Hong Kong's (35% vs 17%). The 200-country average is 28%: Hong Kong sits below it, Malta sits above it. Hong Kong's figure is dated 2025-12-31 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 | HK | MT | Difference |
|---|---|---|---|
| Income Tax | 17% | 35% | MT +18 pp |
| Corporate Tax | 16.5% | 35% | MT +18.5 pplargest gap |
| VAT | 0% | 18% | MT +18 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 17% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Taxes on personal income) · as of 2025-12-31 |
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −18 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 16.5% | 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 | −18.5 pp | Malta higher |
Malta's corporate tax rate is 18.5pp higher than Hong Kong's (35% vs 16.5%). The 201-country average is 22.6%: Hong Kong sits below it, Malta sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Corporate, Other taxes) · as of 2025-12-31 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | −18 pp | Malta higher |
Malta's VAT rate is 18pp higher than Hong Kong's (18% vs 0%). The 181-country average is 15%: Hong Kong sits below it, Malta sits above it. Hong Kong's figure is dated 2025-12-31 and Malta's 2026-02-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Income determination) · as of 2025-12-31 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | 0 pp | displayed rates match |
Hong Kong'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. Hong Kong's figure is dated 2025-12-31 and Malta's 2026-02-19, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: Hong Kong Inland Revenue Department — Departmental Interpretation and Practice Notes No. 39 (Revised): Digital Economy, Electronic Commerce and Digital Assets · as of 2020-03-01 |
| 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 |
Hong Kong's crypto tax rate is identical to Malta's — both sit at 0%. The 88-country average is 13%: both sit below it. Hong Kong's figure is dated 2020-03-01 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Other taxes) · as of 2025-12-31 |
| 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 |
Hong Kong's wealth tax rate is identical to Malta's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Hong Kong's figure is dated 2025-12-31 and Malta's 2026-02-19, so the two rates come from different data vintages.