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Netherlands vs Malta Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
Netherlands49.5%
Malta35%Lower
Corporate Tax
Netherlands25.8%Lower
Malta35%
Capital Gains
Netherlands36%
Malta35%Lower
VAT / Sales Tax
Netherlands21%
Malta18%Lower
| Category | Netherlands | Malta |
|---|---|---|
| Tax System | Progressive (Box system) | Progressive |
| Top Income Tax | 49.5% | 35% |
| Corporate Tax | 25.8% | 35% |
| Capital Gains | 36% | 35% |
| VAT / Sales Tax | 21% | 18% |
| Crypto Tax | Yes | Yes |
| Wealth Tax | No | No |
| Tax Treaties | 95 | 76 |
| Currency | EUR | EUR |
The bottom line: Netherlands vs Malta
Malta has the lower headline rate on 3 of the four main taxes (income, corporate, capital gains and VAT), making it the lighter-taxed of the two on paper. Netherlands runs a progressive (box system) tax system, while Malta uses a progressive one. Netherlands has the wider tax-treaty network (95 agreements), which can reduce withholding tax on cross-border income.
- Income tax: Malta is lower (49.5% vs 35%)
- Corporate tax: Netherlands is lower (25.8% vs 35%)
- Capital gains tax: Malta is lower (36% vs 35%)
- VAT / sales tax: Malta is lower (21% vs 18%)