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Ivory Coast vs Malta: tax rates compared

Malta's income tax rate is 3pp higher than Ivory Coast's (35% vs 32%). The 200-country average is 28%: both sit above it.

Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income32%35%Corporate25%35%VAT18%Capital Gains0%17%Wealth Tax0%
five shared taxes, side by side
Tax CI MTDifference
Income Tax32%35%MT +3 pp
Corporate Tax25%35%MT +10 pp
VAT18%18%match
Capital Gains Tax17%0%CI +17 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Ivory Coast32%Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (Individual, Taxes on personal income) · as of 2026-03-11
Malta35%Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01
Difference−3 ppMalta higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Ivory Coast25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Malta35%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−10 ppMalta higher

Malta's corporate tax rate is 10pp higher than Ivory Coast's (35% vs 25%). The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Ivory Coast18%Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (Corporate, Other taxes) · as of 2026-03-11
Malta18%Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19
Difference0 ppdisplayed rates match

Ivory Coast's VAT rate is identical to Malta's — both sit at 18%. The 181-country average is 15%: both sit above it.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Ivory Coast17%Source: Code Général des Impôts de Côte d'Ivoire (2025 consolidated edition), Articles 180 and 182 · as of 2025-01-01
Malta0%Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19
Difference+17 ppIvory Coast higher

Ivory Coast's capital gains tax rate is 17pp higher than Malta's (17% vs 0%). The 175-country average is 10.3%: Ivory Coast sits above it, Malta sits below it. Ivory Coast's figure is dated 2025-01-01 and Malta's 2026-02-19, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Ivory Coast0%Source: PWC Worldwide Tax Summaries — Ivory Coast (Cote d'Ivoire) (Individual, Other taxes) · as of 2026-03-11
Malta0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19
Difference0 ppdisplayed rates match

Ivory Coast's wealth tax rate is identical to Malta's — both sit at 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Crypto Tax.