MT · EuropeRS · Europe
Malta vs Serbia: tax rates compared
Malta's income tax rate is 25pp higher than Serbia's (35% vs 10%). The 200-country average is 28%: Malta sits above it, Serbia sits below it.
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 | RS | Difference |
|---|---|---|---|
| Income Tax | 35% | 10% | MT +25 pplargest gap |
| Corporate Tax | 35% | 15% | MT +20 pp |
| VAT | 18% | 20% | RS +2 pp |
| Capital Gains Tax | 0% | 15% | RS +15 pp |
| Crypto Tax | 0% | 15% | RS +15 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 |
| Serbia | 10% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | +25 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Serbia | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +20 pp | Malta higher |
Malta's corporate tax rate is 20pp higher than Serbia's (35% vs 15%). The 201-country average is 22.6%: Malta sits above it, Serbia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Serbia | 20% | Source: PWC Worldwide Tax Summaries — Serbia (Corporate, Other taxes) · as of 2026-02-25 |
| Difference | −2 pp | Serbia higher |
Serbia's VAT rate is 2pp higher than Malta's (20% 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 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | −15 pp | Serbia higher |
Serbia's capital gains tax rate is 15pp higher than Malta's (15% vs 0%). The 175-country average is 10.3%: Malta sits below it, Serbia 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 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | −15 pp | Serbia higher |
Serbia's crypto tax rate is 15pp higher than Malta's (15% vs 0%). The 88-country average is 13%: Malta sits below it, Serbia sits above it. Malta's figure is dated 2018-11-01 and Serbia's 2026-02-25, 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 |
| Serbia | 0% | Source: PWC Worldwide Tax Summaries — Serbia (Net wealth/worth tax rates) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
Malta's wealth tax rate is identical to Serbia's — both sit at 0%. The 193-country average is 0.1%: both sit below it.