IN · AsiaMT · Europe
India vs Malta: tax rates compared
Between the two, Malta's income tax rate (35%) tops India's (30%) by 5pp. The 200-country average is 28%: both sit above it.
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 | IN | MT | Difference |
|---|---|---|---|
| Income Tax | 30% | 35% | MT +5 pp |
| Corporate Tax | 30% | 35% | MT +5 pp |
| VAT | 18% | 18% | match |
| Capital Gains Tax | 12.5% | 0% | IN +12.5 pp |
| Crypto Tax | 30% | 0% | IN +30 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| India | 30% | Source: PWC Worldwide Tax Summaries — India (Individual, Taxes on personal income) · as of 2026-05-12 |
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −5 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| India | 30% | 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 | −5 pp | Malta higher |
Between the two, Malta's corporate tax rate (35%) tops India's (30%) by 5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| India | 18% | Source: PWC Worldwide Tax Summaries — India (Corporate, Other taxes) · as of 2026-05-11 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | 0 pp | displayed rates match |
There's no gap here — India and Malta both post a VAT rate of 18%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| India | 12.5% | Source: PWC Worldwide Tax Summaries — India (Individual, Other taxes) · as of 2024-07-23 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +12.5 pp | India higher |
Between the two, India's capital gains tax rate (12.5%) tops Malta's (0%) by 12.5pp. The 175-country average is 10.3%: India sits above it, Malta sits below it. India's figure is dated 2024-07-23 and Malta's 2026-02-19, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| India | 30% | Source: Ministry of Finance, Government of India — Memorandum Explaining the Provisions in the Finance Bill 2022 · as of 2023-04-01 |
| 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 | +30 pp | India higher |
Between the two, India's crypto tax rate (30%) tops Malta's (0%) by 30pp. The 88-country average is 13%: India sits above it, Malta sits below it. India's figure is dated 2023-04-01 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| India | 0% | Source: PWC Worldwide Tax Summaries — India (Individual, Other taxes) · as of 2026-05-12 |
| 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 — India and Malta both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.