KI · OceaniaMT · Europe

Kiribati vs Malta: tax rates compared

Malta has an income tax rate of 35%, 5pp above Kiribati's 30%. The 200-country average is 28%: both sit above it. Kiribati's figure is dated 2014-01-01 and Malta's 2026-01-01, so the two rates come from different data vintages.

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

At a glance

0102030405060Income30%35%Corporate35%VAT12.5%18%Wealth Tax0%
four shared taxes, side by side
Tax KI MTDifference
Income Tax30%35%MT +5 pp
Corporate Tax35%35%match
VAT12.5%18%MT +5.5 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Kiribati30%Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2014-01-01
Malta35%Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01
Difference−5 ppMalta higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Kiribati35%Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2001-01-01
Malta35%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference0 ppdisplayed rates match

Kiribati and Malta share the same corporate tax rate: 35%. The 201-country average is 22.6%: both sit above it. Kiribati's figure is dated 2001-01-01 and Malta's 2025-01-01, so the two rates come from different data vintages.

VAT

VAT, side by side
CountryRateSource
Kiribati12.5%Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Guidelines and Obligations of VAT Registered Businesses · as of 2024-05-31
Malta18%Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19
Difference−5.5 ppMalta higher

Malta has a VAT rate of 18%, 5.5pp above Kiribati's 12.5%. The 181-country average is 15%: Kiribati sits below it, Malta sits above it. Kiribati's figure is dated 2024-05-31 and Malta's 2026-02-19, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Kiribati0%Source: Kiribati Ministry of Finance and Economic Development — Taxation · as of 2026-07-18
Malta0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19
Difference0 ppdisplayed rates match

Kiribati and Malta share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax.