MT · EuropeUA · Europe
Malta vs Ukraine: tax rates compared
Malta has an income tax rate of 35%, 17pp above Ukraine's 18%. The 200-country average is 28%: Malta sits above it, Ukraine sits below 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 | UA | Difference |
|---|---|---|---|
| Income Tax | 35% | 18% | MT +17 pp |
| Corporate Tax | 35% | 18% | MT +17 pp |
| VAT | 18% | 20% | UA +2 pp |
| Capital Gains Tax | 0% | 18% | UA +18 pplargest gap |
| Crypto Tax | 0% | 18% | UA +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 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Taxes on personal income) · as of 2026-06-30 |
| Difference | +17 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ukraine | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +17 pp | Malta higher |
Malta has a corporate tax rate of 35%, 17pp above Ukraine's 18%. The 201-country average is 22.6%: Malta sits above it, Ukraine sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Ukraine | 20% | Source: PWC Worldwide Tax Summaries — Ukraine (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −2 pp | Ukraine higher |
Ukraine has a VAT rate of 20%, 2pp above Malta's 18%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Ukraine individual row) · as of 2026-06-30 |
| Difference | −18 pp | Ukraine higher |
Ukraine has a capital gains tax rate of 18%, 18pp above Malta's 0%. The 175-country average is 10.3%: Malta sits below it, Ukraine 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 |
| Ukraine | 18% | Source: State Tax Service of Ukraine, Odesa Oblast — official explainer on personal income tax and military levy taxation of individual income from cryptocurrency transactions · as of 2024-07-18 |
| Difference | −18 pp | Ukraine higher |
Ukraine has a crypto tax rate of 18%, 18pp above Malta's 0%. The 88-country average is 13%: Malta sits below it, Ukraine sits above it. Malta's figure is dated 2018-11-01 and Ukraine's 2024-07-18, 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 |
| Ukraine | 0% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
Malta and Ukraine share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.