XK · EuropeMT · Europe
Kosovo vs Malta: tax rates compared
Malta's income tax rate is 25pp higher than Kosovo's (35% vs 10%). The 200-country average is 28%: Kosovo 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 | XK | MT | Difference |
|---|---|---|---|
| Income Tax | 10% | 35% | MT +25 pplargest gap |
| Corporate Tax | 10% | 35% | MT +25 pp |
| VAT | 18% | 18% | match |
| Capital Gains Tax | 10% | 0% | XK +10 pp |
| Crypto Tax | 10% | 0% | XK +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Taxes on personal income) · as of 2026-01-13 |
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −25 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | 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 | −25 pp | Malta higher |
Malta's corporate tax rate is 25pp higher than Kosovo's (35% vs 10%). The 201-country average is 22.6%: Kosovo sits below it, Malta sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Kosovo | 18% | Source: PWC Worldwide Tax Summaries — Kosovo (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 | 0 pp | displayed rates match |
Kosovo'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
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Kosovo individual row) · as of 2026-01-13 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | +10 pp | Kosovo higher |
Kosovo's capital gains tax rate is 10pp higher than Malta's (10% vs 0%). The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: Tax Administration of Kosovo (ATK) — "Cryptocurrencies: meaning and tax treatment of income from this activity" · 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 | +10 pp | Kosovo higher |
Kosovo's crypto tax rate is 10pp higher than Malta's (10% vs 0%). The 88-country average is 13%: both sit below it. Kosovo'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 |
|---|---|---|
| Kosovo | 0% | Source: PWC Worldwide Tax Summaries — Kosovo (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 |
Kosovo's wealth tax rate is identical to Malta's — both sit at 0%. The 193-country average is 0.1%: both sit below it.