IE · EuropeMT · Europe
Ireland vs Malta: tax rates compared
Between the two, Ireland's income tax rate (48%) tops Malta's (35%) by 13pp. The 200-country average is 28%: both sit above it. Ireland'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 | IE | MT | Difference |
|---|---|---|---|
| Income Tax | 48% | 35% | IE +13 pp |
| Corporate Tax | 12.5% | 35% | MT +22.5 pp |
| VAT | 23% | 18% | IE +5 pp |
| Capital Gains Tax | 33% | 0% | IE +33 pplargest gap |
| Crypto Tax | 33% | 0% | IE +33 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 48% | 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 | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 12.5% | 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 | −22.5 pp | Malta higher |
Between the two, Malta's corporate tax rate (35%) tops Ireland's (12.5%) by 22.5pp. The 201-country average is 22.6%: Ireland sits below it, Malta sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | +5 pp | Ireland higher |
Between the two, Ireland's VAT rate (23%) tops Malta's (18%) by 5pp. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +33 pp | Ireland higher |
Between the two, Ireland's capital gains tax rate (33%) tops Malta's (0%) by 33pp. The 175-country average is 10.3%: Ireland sits above it, Malta sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: Irish Revenue — Tax and Duty Manual Part 02-01-03: Taxation of Crypto-Asset Transactions · as of 2026-01-01 |
| 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 | +33 pp | Ireland higher |
Between the two, Ireland's crypto tax rate (33%) tops Malta's (0%) by 33pp. The 88-country average is 13%: Ireland sits above it, Malta sits below it. Ireland's figure is dated 2026-01-01 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| 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 — Ireland and Malta both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.