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Philippines vs Malta Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
Philippines35%
Malta35%
Corporate Tax
Philippines25%Lower
Malta35%
Capital Gains
Philippines15%Lower
Malta35%
VAT / Sales Tax
Philippines12%Lower
Malta18%
| Category | Philippines | Malta |
|---|---|---|
| Tax System | Progressive | Progressive |
| Top Income Tax | 35% | 35% |
| Corporate Tax | 25% | 35% |
| Capital Gains | 15% | 35% |
| VAT / Sales Tax | 12% | 18% |
| Crypto Tax | No | Yes |
| Wealth Tax | No | No |
| Tax Treaties | 43 | 76 |
| Currency | PHP | EUR |
The bottom line: Philippines vs Malta
Philippines 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. Philippines runs a progressive tax system, while Malta uses a progressive one. On crypto, Philippines is the more favourable — it does not tax cryptocurrency gains. Malta has the wider tax-treaty network (76 agreements), which can reduce withholding tax on cross-border income.
- Income tax: identical in both (35%)
- Corporate tax: Philippines is lower (25% vs 35%)
- Capital gains tax: Philippines is lower (15% vs 35%)
- VAT / sales tax: Philippines is lower (12% vs 18%)