LI · EuropeMT · Europe
Liechtenstein vs Malta: tax rates compared
Malta has an income tax rate of 35%, 12.6pp above Liechtenstein's 22.4%. The 200-country average is 28%: Liechtenstein sits below it, Malta sits 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
| Tax | LI | MT | Difference |
|---|---|---|---|
| Income Tax | 22.4% | 35% | MT +12.6 pp |
| Corporate Tax | 12.5% | 35% | MT +22.5 pplargest gap |
| VAT | 8.1% | 18% | MT +9.9 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 22.4% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Taxes on personal income) · as of 2026-06-09 |
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −12.6 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 12.5% | 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 | −22.5 pp | Malta higher |
Malta has a corporate tax rate of 35%, 22.5pp above Liechtenstein's 12.5%. The 201-country average is 22.6%: Liechtenstein sits below it, Malta sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 8.1% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Corporate, Other taxes) · as of 2024-01-01 |
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Difference | −9.9 pp | Malta higher |
Malta has a VAT rate of 18%, 9.9pp above Liechtenstein's 8.1%. The 181-country average is 15%: Liechtenstein sits below it, Malta sits above it. Liechtenstein's figure is dated 2024-01-01 and Malta's 2026-02-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 0% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Income determination) · as of 2026-06-09 |
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Difference | 0 pp | displayed rates match |
Liechtenstein and Malta share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 0% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Other taxes) · as of 2026-06-09 |
| 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 |
Liechtenstein 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: Crypto Tax.