MT · EuropeSC · Africa
Malta vs Seychelles: tax rates compared
Malta has an income tax rate of 35%, 5pp above Seychelles's 30%. The 200-country average is 28%: both sit above it. Malta's figure is dated 2026-01-01 and Seychelles's 2018-06-01, 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 | SC | Difference |
|---|---|---|---|
| Income Tax | 35% | 30% | MT +5 pp |
| Corporate Tax | 35% | 25% | MT +10 pplargest gap |
| VAT | 18% | 15% | MT +3 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 0% | match |
| 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 |
| Seychelles | 30% | Source: Seychelles Revenue Commission — Income and Non-Monetary Benefits Tax · as of 2018-06-01 |
| Difference | +5 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Seychelles | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Malta higher |
Malta has a corporate tax rate of 35%, 10pp above Seychelles's 25%. 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 |
| Seychelles | 15% | Source: Seychelles Revenue Commission · as of 2010-01-01 |
| Difference | +3 pp | Malta higher |
Malta has a VAT rate of 18%, 3pp above Seychelles's 15%. The 181-country average is 15%: Malta sits above it, Seychelles matches the world average. Malta's figure is dated 2026-02-19 and Seychelles's 2010-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Seychelles | 0% | Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19 |
| Difference | 0 pp | displayed rates match |
Malta and Seychelles share the same capital gains tax rate: 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 |
| Seychelles | 0% | Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19 |
| Difference | 0 pp | displayed rates match |
Malta and Seychelles share the same crypto tax rate: 0%. The 88-country average is 13%: both sit below it. Malta's figure is dated 2018-11-01 and Seychelles's 2026-07-19, 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 |
| Seychelles | 0% | Source: Seychelles Revenue Commission · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Malta and Seychelles share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.