MT · EuropeZA · Africa
Malta vs South Africa: tax rates compared
South Africa's income tax rate is 10pp higher than Malta's (45% vs 35%). The 200-country average is 28%: both sit above 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 | ZA | Difference |
|---|---|---|---|
| Income Tax | 35% | 45% | ZA +10 pp |
| Corporate Tax | 35% | 27% | MT +8 pp |
| VAT | 18% | 15% | MT +3 pp |
| Capital Gains Tax | 0% | 18% | ZA +18 pplargest gap |
| Crypto Tax | 0% | 18% | ZA +18 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 |
| South Africa | 45% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Taxes on personal income) · as of 2026-03-01 |
| Difference | −10 pp | South Africa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Africa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +8 pp | Malta higher |
Malta's corporate tax rate is 8pp higher than South Africa's (35% vs 27%). 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 |
| South Africa | 15% | Source: PWC Worldwide Tax Summaries — South Africa (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +3 pp | Malta higher |
Malta's VAT rate is 3pp higher than South Africa's (18% vs 15%). The 181-country average is 15%: Malta sits above it, South Africa 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 |
| South Africa | 18% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Income determination) · as of 2026-05-29 |
| Difference | −18 pp | South Africa higher |
South Africa's capital gains tax rate is 18pp higher than Malta's (18% vs 0%). The 175-country average is 10.3%: Malta sits below it, South Africa 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 |
| South Africa | 18% | Source: South African Revenue Service — Crypto Assets & Tax · as of 2026-03-20 |
| Difference | −18 pp | South Africa higher |
South Africa's crypto tax rate is 18pp higher than Malta's (18% vs 0%). The 88-country average is 13%: Malta sits below it, South Africa sits above it. Malta's figure is dated 2018-11-01 and South Africa's 2026-03-20, 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 |
| South Africa | 0% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
Malta's wealth tax rate is identical to South Africa's — both sit at 0%. The 193-country average is 0.1%: both sit below it.