MT · EuropeES · Europe
Malta vs Spain: tax rates compared
Between the two, Spain's income tax rate (48.6%) tops Malta's (35%) by 13.6pp. The 200-country average is 28%: both sit above it. Malta's figure is dated 2026-01-01 and Spain'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 | ES | Difference |
|---|---|---|---|
| Income Tax | 35% | 48.6% | ES +13.6 pp |
| Corporate Tax | 35% | 25% | MT +10 pp |
| VAT | 18% | 21% | ES +3 pp |
| Capital Gains Tax | 0% | 30% | ES +30 pplargest gap |
| Crypto Tax | 0% | 30% | ES +30 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −13.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Malta higher |
Between the two, Malta's corporate tax rate (35%) tops Spain's (25%) by 10pp. 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 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −3 pp | Spain higher |
Between the two, Spain's VAT rate (21%) tops Malta's (18%) by 3pp. The 181-country average is 15%: both sit above it. Malta's figure is dated 2026-02-19 and Spain's 2025-12-31, 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 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −30 pp | Spain higher |
Between the two, Spain's capital gains tax rate (30%) tops Malta's (0%) by 30pp. The 175-country average is 10.3%: Malta sits below it, Spain sits above it. Malta's figure is dated 2026-02-19 and Spain's 2025-12-31, so the two rates come from different data vintages.
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 |
| Spain | 30% | Source: Agencia Tributaria — Manual Práctico Renta 2025, Compra y venta de monedas virtuales: tributación en el IRPF del inversor · as of 2025-01-01 |
| Difference | −30 pp | Spain higher |
Between the two, Spain's crypto tax rate (30%) tops Malta's (0%) by 30pp. The 88-country average is 13%: Malta sits below it, Spain sits above it. Malta's figure is dated 2018-11-01 and Spain's 2025-01-01, 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 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Between the two, Spain's wealth tax rate (3.5%) tops Malta's (0%) by 3.5pp. The 193-country average is 0.1%: Malta sits below it, Spain sits above it. Malta's figure is dated 2026-02-19 and Spain's 2025-12-31, so the two rates come from different data vintages.