vs
South Africa vs Malta Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
South Africa45%
Malta35%Lower
Corporate Tax
South Africa27%Lower
Malta35%
Capital Gains
South Africa18%Lower
Malta35%
VAT / Sales Tax
South Africa15%Lower
Malta18%
| Category | South Africa | Malta |
|---|---|---|
| Tax System | Progressive | Progressive |
| Top Income Tax | 45% | 35% |
| Corporate Tax | 27% | 35% |
| Capital Gains | 18% | 35% |
| VAT / Sales Tax | 15% | 18% |
| Crypto Tax | Yes | Yes |
| Wealth Tax | No | No |
| Tax Treaties | 80 | 76 |
| Currency | ZAR | EUR |
The bottom line: South Africa vs Malta
South Africa 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. South Africa runs a progressive tax system, while Malta uses a progressive one. South Africa has the wider tax-treaty network (80 agreements), which can reduce withholding tax on cross-border income.
- Income tax: Malta is lower (45% vs 35%)
- Corporate tax: South Africa is lower (27% vs 35%)
- Capital gains tax: South Africa is lower (18% vs 35%)
- VAT / sales tax: South Africa is lower (15% vs 18%)