JE · EuropeMT · Europe
Jersey vs Malta: tax rates compared
Malta has an income tax rate of 35%, 15pp above Jersey's 20%. The 200-country average is 28%: Jersey sits below it, Malta sits 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 | JE | MT | Difference |
|---|---|---|---|
| Income Tax | 20% | 35% | MT +15 pp |
| Corporate Tax | 0% | 35% | MT +35 pplargest gap |
| VAT | 5% | 18% | MT +13 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Jersey | 20% | Source: PWC Worldwide Tax Summaries — Jersey, Channel Islands (Individual, Taxes on personal income) · as of 2026-02-02 |
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −15 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Jersey | 0% | 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 | −35 pp | Malta higher |
Malta has a corporate tax rate of 35%, 35pp above Jersey's 0%. The 201-country average is 22.6%: Jersey sits below it, Malta sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Jersey | 5% | Source: PWC Worldwide Tax Summaries — Jersey (Corporate, Other taxes) · as of 2026-02-02 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | −13 pp | Malta higher |
Malta has a VAT rate of 18%, 13pp above Jersey's 5%. The 181-country average is 15%: Jersey sits below it, Malta sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Jersey | 0% | Source: PWC Worldwide Tax Summaries — Jersey (Individual, Income determination) · as of 2026-02-02 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | 0 pp | displayed rates match |
Jersey and Malta share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Jersey | 0% | Source: Government of Jersey — Cryptocurrency tax treatment · as of 2026-07-19 |
| 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 | 0 pp | displayed rates match |
Jersey and Malta share the same crypto tax rate: 0%. The 88-country average is 13%: both sit below it. Jersey's figure is dated 2026-07-19 and Malta's 2018-11-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Jersey | 0% | Source: PWC Worldwide Tax Summaries — Jersey (Individual, Other taxes) · as of 2026-02-02 |
| 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 |
Jersey and Malta share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.