Ireland vs Malta Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
52%
35%Lower
Corporate Tax
12.5%Lower
35%
Capital Gains
33%Lower
35%
VAT / Sales Tax
23%
18%Lower
| Category | ||
|---|---|---|
| Tax System | Progressive | Progressive |
| Top Income Tax | 52% | 35% |
| Corporate Tax | 12.5% | 35% |
| Capital Gains | 33% | 35% |
| VAT / Sales Tax | 23% | 18% |
| Crypto Tax | Yes | Yes |
| Wealth Tax | No | No |
| Tax Treaties | 76 | 76 |
| Currency | EUR | EUR |
The bottom line: Ireland vs Malta
Ireland 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. Ireland runs a progressive tax system, while Malta uses a progressive one.
- Income tax: Malta is lower (52% vs 35%)
- Corporate tax: Ireland is lower (12.5% vs 35%)
- Capital gains tax: Ireland is lower (33% vs 35%)
- VAT / sales tax: Malta is lower (23% vs 18%)