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Spain vs Malta Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
Spain47%
Malta35%Lower
Corporate Tax
Spain25%Lower
Malta35%
Capital Gains
Spain28%Lower
Malta35%
VAT / Sales Tax
Spain21%
Malta18%Lower
| Category | Spain | Malta |
|---|---|---|
| Tax System | Progressive | Progressive |
| Top Income Tax | 47% | 35% |
| Corporate Tax | 25% | 35% |
| Capital Gains | 28% | 35% |
| VAT / Sales Tax | 21% | 18% |
| Crypto Tax | Yes | Yes |
| Wealth Tax | Yes | No |
| Tax Treaties | 93 | 76 |
| Currency | EUR | EUR |
The bottom line: Spain vs Malta
Spain 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. Spain runs a progressive tax system, while Malta uses a progressive one. Spain has the wider tax-treaty network (93 agreements), which can reduce withholding tax on cross-border income.
- Income tax: Malta is lower (47% vs 35%)
- Corporate tax: Spain is lower (25% vs 35%)
- Capital gains tax: Spain is lower (28% vs 35%)
- VAT / sales tax: Malta is lower (21% vs 18%)