MT · EuropeTV · Oceania
Malta vs Tuvalu: tax rates compared
Malta has an income tax rate of 35%, 5pp above Tuvalu's 30%. The 200-country average is 28%: both sit above it. Malta's figure is dated 2026-01-01 and Tuvalu's 2023-07-21, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | MT | TV | Difference |
|---|---|---|---|
| Income Tax | 35% | 30% | MT +5 pp |
| VAT | 18% | 4% | MT +14 pplargest gap |
| 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 |
| Tuvalu | 30% | Source: Tuvalu Legislation (official government legislation portal) — Income Tax Act, CAP. 26.16 (2022 Revised Edition), Schedule 6 · as of 2023-07-21 |
| Difference | +5 pp | Malta higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Difference | +14 pp | Malta higher |
Malta has a VAT rate of 18%, 14pp above Tuvalu's 4%. The 181-country average is 15%: Malta sits above it, Tuvalu sits below it. Malta's figure is dated 2026-02-19 and Tuvalu's 2011-12-19, 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 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| Difference | 0 pp | displayed rates match |
Malta and Tuvalu share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it. Malta's figure is dated 2026-02-19 and Tuvalu's 2022-12-31, 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 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| Difference | 0 pp | displayed rates match |
Malta and Tuvalu 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 Tuvalu's 2022-12-31, 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 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act 1992 (principal direct-tax statute), via International Center for Not-for-Profit Law mirror · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Malta and Tuvalu share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Corporate Tax.