MT · EuropePL · Europe
Malta vs Poland: tax rates compared
Malta's income tax rate is 3pp higher than Poland's (35% vs 32%). The 200-country average is 28%: both sit above it. Malta's figure is dated 2026-01-01 and Poland'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 | PL | Difference |
|---|---|---|---|
| Income Tax | 35% | 32% | MT +3 pp |
| Corporate Tax | 35% | 19% | MT +16 pp |
| VAT | 18% | 23% | PL +5 pp |
| Capital Gains Tax | 0% | 19% | PL +19 pplargest gap |
| Crypto Tax | 0% | 19% | PL +19 pp |
| 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 |
| Poland | 32% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +3 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Poland | 19% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +16 pp | Malta higher |
Malta's corporate tax rate is 16pp higher than Poland's (35% vs 19%). The 201-country average is 22.6%: Malta sits above it, Poland sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Poland | 23% | Source: PWC Worldwide Tax Summaries — Poland (Corporate, Other taxes) · as of 2026-02-21 |
| Difference | −5 pp | Poland higher |
Poland's VAT rate is 5pp higher than Malta's (23% vs 18%). The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Poland | 19% | Source: PWC Worldwide Tax Summaries — Poland (Individual, Income determination) · as of 2026-02-21 |
| Difference | −19 pp | Poland higher |
Poland's capital gains tax rate is 19pp higher than Malta's (19% vs 0%). The 175-country average is 10.3%: Malta sits below it, Poland sits above 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 |
| Poland | 19% | Source: Poland Ministry of Finance — Tax Portal: Disposal of cryptocurrencies (Zbycie kryptowalut) · as of 2026-06-24 |
| Difference | −19 pp | Poland higher |
Poland's crypto tax rate is 19pp higher than Malta's (19% vs 0%). The 88-country average is 13%: Malta sits below it, Poland sits above it. Malta's figure is dated 2018-11-01 and Poland's 2026-06-24, 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 |
| Poland | 0% | Source: PWC Worldwide Tax Summaries — Poland (Net wealth/worth tax rates) · as of 2026-02-21 |
| Difference | 0 pp | displayed rates match |
Malta's wealth tax rate is identical to Poland's — both sit at 0%. The 193-country average is 0.1%: both sit below it.