MT · EuropeNZ · Oceania
Malta vs New Zealand: tax rates compared
Between the two, New Zealand's income tax rate (39%) tops Malta's (35%) by 4pp. The 200-country average is 28%: both sit above it. Malta's figure is dated 2026-01-01 and New Zealand's 2025-01-01, 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 | MT | NZ | Difference |
|---|---|---|---|
| Income Tax | 35% | 39% | NZ +4 pp |
| Corporate Tax | 35% | 28% | MT +7 pp |
| VAT | 18% | 15% | MT +3 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 39% | NZ +39 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| New Zealand | 39% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −4 pp | New Zealand higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| New Zealand | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Malta higher |
Between the two, Malta's corporate tax rate (35%) tops New Zealand's (28%) by 7pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Difference | +3 pp | Malta higher |
Between the two, Malta's VAT rate (18%) tops New Zealand's (15%) by 3pp. The 181-country average is 15%: Malta sits above it, New Zealand matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Malta and New Zealand both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| New Zealand | 39% | Source: Inland Revenue (IRD) — "Crypto investors urged to get tax compliant" · as of 2026-04-20 |
| Difference | −39 pp | New Zealand higher |
Between the two, New Zealand's crypto tax rate (39%) tops Malta's (0%) by 39pp. The 88-country average is 13%: Malta sits below it, New Zealand sits above it. Malta's figure is dated 2018-11-01 and New Zealand's 2026-04-20, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Malta and New Zealand both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.