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Malta vs Nicaragua: tax rates compared
Between the two, Malta's income tax rate (35%) tops Nicaragua's (30%) by 5pp. The 200-country average is 28%: both sit 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 | MT | NI | Difference |
|---|---|---|---|
| Income Tax | 35% | 30% | MT +5 pp |
| Corporate Tax | 35% | 30% | MT +5 pp |
| VAT | 18% | 15% | MT +3 pp |
| Capital Gains Tax | 0% | 15% | NI +15 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 |
| Nicaragua | 30% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | +5 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nicaragua | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Malta higher |
Between the two, Malta's corporate tax rate (35%) tops Nicaragua's (30%) by 5pp. 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 |
| Nicaragua | 15% | Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +3 pp | Malta higher |
Between the two, Malta's VAT rate (18%) tops Nicaragua's (15%) by 3pp. The 181-country average is 15%: Malta sits above it, Nicaragua 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 |
| Nicaragua | 15% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01 |
| Difference | −15 pp | Nicaragua higher |
Between the two, Nicaragua's capital gains tax rate (15%) tops Malta's (0%) by 15pp. The 175-country average is 10.3%: Malta sits below it, Nicaragua sits above it. Malta's figure is dated 2026-02-19 and Nicaragua's 2025-10-01, 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 |
| Nicaragua | 0% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Malta and Nicaragua both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.