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Italy vs Malta Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
Italy43%
Malta35%Lower
Corporate Tax
Italy27.9%Lower
Malta35%
Capital Gains
Italy26%Lower
Malta35%
VAT / Sales Tax
Italy22%
Malta18%Lower
| Category | Italy | Malta |
|---|---|---|
| Tax System | Progressive | Progressive |
| Top Income Tax | 43% | 35% |
| Corporate Tax | 27.9% | 35% |
| Capital Gains | 26% | 35% |
| VAT / Sales Tax | 22% | 18% |
| Crypto Tax | Yes | Yes |
| Wealth Tax | No | No |
| Tax Treaties | 100 | 76 |
| Currency | EUR | EUR |
The bottom line: Italy vs Malta
Italy 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. Italy runs a progressive tax system, while Malta uses a progressive one. Italy has the wider tax-treaty network (100 agreements), which can reduce withholding tax on cross-border income.
- Income tax: Malta is lower (43% vs 35%)
- Corporate tax: Italy is lower (27.9% vs 35%)
- Capital gains tax: Italy is lower (26% vs 35%)
- VAT / sales tax: Malta is lower (22% vs 18%)