JP · AsiaMT · Europe
Japan vs Malta: tax rates compared
Between the two, Japan's income tax rate (55.9%) tops Malta's (35%) by 20.9pp. The 200-country average is 28%: both sit above it. Japan'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 | JP | MT | Difference |
|---|---|---|---|
| Income Tax | 55.9% | 35% | JP +20.9 pp |
| Corporate Tax | 29.7% | 35% | MT +5.3 pp |
| VAT | 10% | 18% | MT +8 pp |
| Capital Gains Tax | 20.3% | 0% | JP +20.3 pp |
| Crypto Tax | 55% | 0% | JP +55 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 55.9% | 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 | +20.9 pp | Japan higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 29.7% | 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 | −5.3 pp | Malta higher |
Between the two, Malta's corporate tax rate (35%) tops Japan's (29.7%) by 5.3pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Japan | 10% | Source: PWC Worldwide Tax Summaries — Japan (Corporate, Other taxes) · as of 2026-01-13 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | −8 pp | Malta higher |
Between the two, Malta's VAT rate (18%) tops Japan's (10%) by 8pp. The 181-country average is 15%: Japan sits below it, Malta sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 20.3% | Source: PWC Worldwide Tax Summaries — Japan (Individual, Income determination) · as of 2026-01-13 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +20.3 pp | Japan higher |
Between the two, Japan's capital gains tax rate (20.3%) tops Malta's (0%) by 20.3pp. The 175-country average is 10.3%: Japan sits above it, Malta sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 55% | Source: PWC Japan — Japan Tax Update: Overview of 2026 Tax Reform Proposals (December 2025) · as of 2025-12-19 |
| 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 | +55 pp | Japan higher |
Between the two, Japan's crypto tax rate (55%) tops Malta's (0%) by 55pp. The 88-country average is 13%: Japan sits above it, Malta sits below it. Japan's figure is dated 2025-12-19 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 0% | Source: PWC Worldwide Tax Summaries — Japan (Individual, Other taxes) · as of 2026-01-13 |
| 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 — Japan and Malta both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.