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United Arab Emirates vs Malta Tax Comparison
Side-by-side comparison of tax rates and systems
Tax Rate Comparison
Rate Comparison
Top Income Tax
United Arab Emirates0%Lower
Malta35%
Corporate Tax
United Arab Emirates9%Lower
Malta35%
Capital Gains
United Arab Emirates0%Lower
Malta35%
VAT / Sales Tax
United Arab Emirates5%Lower
Malta18%
| Category | United Arab Emirates | Malta |
|---|---|---|
| Tax System | Territorial (no personal income tax) | Progressive |
| Top Income Tax | 0% | 35% |
| Corporate Tax | 9% | 35% |
| Capital Gains | 0% | 35% |
| VAT / Sales Tax | 5% | 18% |
| Crypto Tax | No | Yes |
| Wealth Tax | No | No |
| Tax Treaties | 115 | 76 |
| Currency | AED | EUR |
The bottom line: United Arab Emirates vs Malta
United Arab Emirates has the lower headline rate on 4 of the four main taxes (income, corporate, capital gains and VAT), making it the lighter-taxed of the two on paper. United Arab Emirates runs a territorial (no personal income tax) tax system, while Malta uses a progressive one. On crypto, United Arab Emirates is the more favourable — it does not tax cryptocurrency gains. United Arab Emirates has the wider tax-treaty network (115 agreements), which can reduce withholding tax on cross-border income.
- Income tax: United Arab Emirates is lower (0% vs 35%)
- Corporate tax: United Arab Emirates is lower (9% vs 35%)
- Capital gains tax: United Arab Emirates is lower (0% vs 35%)
- VAT / sales tax: United Arab Emirates is lower (5% vs 18%)