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Hungary vs Malta
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

πŸ‡­πŸ‡Ί Hungary
vs
πŸ‡²πŸ‡Ή Malta
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
15%
Flat 15%; family tax allowances significant
No change
0–35%
35% nominal; effective rates much lower via credits
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5–27%
27% standard maintained; food VAT under review
No change
5–18%
18% standard; EU VAT reform compliance
No change
Corporate Tax Rate
Corporate Tax Rate
9%
9% maintained; supplementary tax for Pillar Two compliance
No change
35%
35% nominal; refund system adapted for Pillar Two
No change
Capital Gains Tax
Capital Gains Tax
15%
15% flat maintained
No change
0–12%
8%/12% maintained
No change
Social Security & Payroll
Social Security / Payroll
~28.5%
Stable; employer 13% SZOCHO
No change
~20%
20% combined; pension system review
No change
State, Regional & Local Taxes

πŸ‡­πŸ‡Ί Hungary β€” Local Business Tax & Communal Levies

Hungary's 19 counties and 3,177 municipalities levy Helyi IparΕ±zΓ©si AdΓ³ (HIPA β€” local business tax) on companies at up to 2% of net revenues. This is a major cost for businesses operating in Hungary. Budapest applies the maximum 2%. Municipalities also set property tax (Γ©pΓ­tmΓ©nyadΓ³) within national caps. Hungary has a uniquely simple income tax structure with a flat 15% rate across all income levels.

πŸ‡²πŸ‡Ή Malta β€” Local Council Taxes

Malta's 68 local councils (kunsilli lokali) have limited taxing powers β€” 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.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Hungary vs Malta: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡²πŸ‡Ή Malta has a higher top income tax rate (15% vs 0–35%). πŸ‡­πŸ‡Ί Hungary is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Hungary has a higher consumption tax (5–27% vs 5–18%).

🏒 Corporate Tax: πŸ‡­πŸ‡Ί Hungary offers a lower corporate rate (9% vs 35%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡²πŸ‡Ή Malta taxes investment gains at a lower rate (12% vs 15%), benefiting investors.

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