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Germany vs Malta Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
Germany45%
Malta35%Lower
Corporate Tax
Germany30%Lower
Malta35%
Capital Gains
Germany26.4%Lower
Malta35%
VAT / Sales Tax
Germany19%
Malta18%Lower
| Category | Germany | Malta |
|---|---|---|
| Tax System | Progressive | Progressive |
| Top Income Tax | 45% | 35% |
| Corporate Tax | 30% | 35% |
| Capital Gains | 26.4% | 35% |
| VAT / Sales Tax | 19% | 18% |
| Crypto Tax | Yes | Yes |
| Wealth Tax | No | No |
| Tax Treaties | 95 | 76 |
| Currency | EUR | EUR |
The bottom line: Germany vs Malta
Germany and Malta are evenly matched on the four headline taxes, each coming out lower on two of them — so the better choice depends on your specific income mix. Germany runs a progressive tax system, while Malta uses a progressive one. Germany has the wider tax-treaty network (95 agreements), which can reduce withholding tax on cross-border income.
- Income tax: Malta is lower (45% vs 35%)
- Corporate tax: Germany is lower (30% vs 35%)
- Capital gains tax: Germany is lower (26.4% vs 35%)
- VAT / sales tax: Malta is lower (19% vs 18%)