France vs Malta
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ซ๐ท France โ Local & Regional Contributions
France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe fonciรจre (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.
๐ฒ๐น Malta โ Local Council Taxes
Malta's 68 local councils (kunsilli lokali) have limited taxing powers โ primarily fees for refuse collection, minor local services, and permits. Income tax, VAT, and company tax are all national. Malta is a significant EU financial services hub offering a full imputation dividend tax credit system that can reduce corporate effective tax rates to as low as 5% for non-resident shareholders. Malta has attracted gaming companies, crypto regulation pioneers, and financial services firms with its competitive holding company structures and refund system.
France vs Malta: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ซ๐ท France has a higher top income tax rate (0โ45% vs 0โ35%). ๐ฒ๐น Malta is more favourable for high earners.
๐ VAT/Sales Tax: France has a higher consumption tax (5.5โ20% vs 5โ18%).
๐ข Corporate Tax: ๐ซ๐ท France offers a lower corporate rate (25% vs 35%), which can influence business location decisions.
๐ Capital Gains: ๐ฒ๐น Malta taxes investment gains at a lower rate (12% vs 30%), benefiting investors.