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Norway vs Malta Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
Norway47.4%
Malta35%Lower
Corporate Tax
Norway22%Lower
Malta35%
Capital Gains
Norway37.8%
Malta35%Lower
VAT / Sales Tax
Norway25%
Malta18%Lower
| Category | Norway | Malta |
|---|---|---|
| Tax System | Progressive (Dual income) | Progressive |
| Top Income Tax | 47.4% | 35% |
| Corporate Tax | 22% | 35% |
| Capital Gains | 37.8% | 35% |
| VAT / Sales Tax | 25% | 18% |
| Crypto Tax | Yes | Yes |
| Wealth Tax | Yes | No |
| Tax Treaties | 85 | 76 |
| Currency | NOK | EUR |
The bottom line: Norway 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. Norway runs a progressive (dual income) tax system, while Malta uses a progressive one. Norway has the wider tax-treaty network (85 agreements), which can reduce withholding tax on cross-border income.
- Income tax: Malta is lower (47.4% vs 35%)
- Corporate tax: Norway is lower (22% vs 35%)
- Capital gains tax: Malta is lower (37.8% vs 35%)
- VAT / sales tax: Malta is lower (25% vs 18%)