MT · EuropeCH · Europe
Malta vs Switzerland: tax rates compared
Switzerland's income tax rate is 6.4pp higher than Malta's (41.4% vs 35%). The 200-country average is 28%: both sit above it. Malta's figure is dated 2026-01-01 and Switzerland'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 | CH | Difference |
|---|---|---|---|
| Income Tax | 35% | 41.4% | CH +6.4 pp |
| Corporate Tax | 35% | 19.6% | MT +15.4 pplargest gap |
| VAT | 18% | 8.1% | MT +9.9 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0.9% | CH +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −6.4 pp | Switzerland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Switzerland | 19.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +15.4 pp | Malta higher |
Malta's corporate tax rate is 15.4pp higher than Switzerland's (35% vs 19.6%). The 201-country average is 22.6%: Malta sits above it, Switzerland sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +9.9 pp | Malta higher |
Malta's VAT rate is 9.9pp higher than Switzerland's (18% vs 8.1%). The 181-country average is 15%: Malta sits above it, Switzerland sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | 0 pp | displayed rates match |
Malta's capital gains tax rate is identical to Switzerland's — both sit at 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 |
| Switzerland | 0% | Source: Swiss Federal Tax Administration (ESTV) — Kryptowährungen: Besteuerung · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Malta's crypto tax rate is identical to Switzerland's — both sit at 0%. The 88-country average is 13%: both sit below it. Malta's figure is dated 2018-11-01 and Switzerland's 2026-07-06, 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 |
| Switzerland | 0.9% | Source: République et Canton de Genève, Administration fiscale cantonale — Barèmes 2025 pour les impôts sur le revenu et la fortune · as of 2025-01-01 |
| Difference | −0.9 pp | Switzerland higher |
Switzerland's wealth tax rate is 0.9pp higher than Malta's (0.9% vs 0%). The 193-country average is 0.1%: Malta sits below it, Switzerland sits above it. Malta's figure is dated 2026-02-19 and Switzerland's 2025-01-01, so the two rates come from different data vintages.