IT · EuropeMT · Europe
Italy vs Malta: tax rates compared
Italy has an income tax rate of 47.2%, 12.2pp above Malta's 35%. The 200-country average is 28%: both sit above it. Italy'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 | IT | MT | Difference |
|---|---|---|---|
| Income Tax | 47.2% | 35% | IT +12.2 pp |
| Corporate Tax | 27.8% | 35% | MT +7.2 pp |
| VAT | 22% | 18% | IT +4 pp |
| Capital Gains Tax | 26% | 0% | IT +26 pp |
| Crypto Tax | 33% | 0% | IT +33 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 47.2% | 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 | +12.2 pp | Italy higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 27.8% | 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 | −7.2 pp | Malta higher |
Malta has a corporate tax rate of 35%, 7.2pp above Italy's 27.8%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Italy | 22% | Source: PWC Worldwide Tax Summaries — Italy (Corporate, Other taxes) · as of 2026-07-13 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | +4 pp | Italy higher |
Italy has a VAT rate of 22%, 4pp above Malta's 18%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 26% | Source: PWC Worldwide Tax Summaries — Italy (Individual, Income determination) · as of 2019-01-01 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +26 pp | Italy higher |
Italy has a capital gains tax rate of 26%, 26pp above Malta's 0%. The 175-country average is 10.3%: Italy sits above it, Malta sits below it. Italy's figure is dated 2019-01-01 and Malta's 2026-02-19, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 33% | Source: PWC Worldwide Tax Summaries — Italy (Individual, Other taxes) · as of 2026-02-25 |
| 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 | Italy higher |
Italy has a crypto tax rate of 33%, 33pp above Malta's 0%. The 88-country average is 13%: Italy sits above it, Malta sits below it. Italy's figure is dated 2026-02-25 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 0% | Source: Agenzia delle Entrate — IVIE, base imponibile e aliquota · as of 2024-01-01 |
| 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 |
Italy and Malta share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Italy's figure is dated 2024-01-01 and Malta's 2026-02-19, so the two rates come from different data vintages.