Malta vs Rwanda: tax rates compared

Income Tax

Income Tax, side by side

Country	Rate	Source
Malta	35%	Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01
Rwanda	30%	Source: Rwanda Revenue Authority — Calculate PAYE · as of 2026-07-20
Difference	+5 pp	Malta higher

Corporate Tax

Corporate Tax, side by side

Country	Rate	Source
Malta	35%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Rwanda	28%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference	+7 pp	Malta higher

Malta's corporate tax rate is 7pp higher than Rwanda's (35% vs 28%). The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side

Country	Rate	Source
Malta	18%	Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19
Rwanda	18%	Source: PWC Worldwide Tax Summaries — Rwanda (Corporate, Other taxes) · as of 2026-02-18
Difference	0 pp	displayed rates match

Malta's VAT rate is identical to Rwanda's — both sit at 18%. The 181-country average is 15%: both sit above it.

Capital Gains Tax

Capital Gains Tax, side by side

Country	Rate	Source
Malta	0%	Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19
Rwanda	0%	Source: PWC Worldwide Tax Summaries — Rwanda (Individual, Other taxes) · as of 2026-02-18
Difference	0 pp	displayed rates match

Malta's capital gains tax rate is identical to Rwanda's — both sit at 0%. The 175-country average is 10.3%: both sit below it.

Wealth Tax

Wealth Tax, side by side

Country	Rate	Source
Malta	0%	Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19
Rwanda	0%	Source: PWC Worldwide Tax Summaries — Rwanda (Individual, Other taxes) · as of 2026-02-18
Difference	0 pp	displayed rates match

Malta's wealth tax rate is identical to Rwanda's — both sit at 0%. The 193-country average is 0.1%: both sit below it.