WorldTax Compareโ† All Comparisons

Lithuania vs Malta
Tax Rate Comparison

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

๐Ÿ‡ฑ๐Ÿ‡น Lithuania
vs
๐Ÿ‡ฒ๐Ÿ‡น Malta
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
20โ€“32%
32% top; NATO 5% GDP defence pledge affecting budgets
No change
0โ€“35%
35% nominal; effective rates much lower via credits
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
9โ€“21%
Standard 21% maintained
No change
5โ€“18%
18% standard; EU VAT reform compliance
No change
Corporate Tax Rate
Corporate Tax Rate
15%
15%; competitive vs regional peers
No change
35%
35% nominal; refund system adapted for Pillar Two
No change
Capital Gains Tax
Capital Gains Tax
15โ€“20%
15%/20% stable
No change
0โ€“12%
8%/12% maintained
No change
Social Security & Payroll
Social Security / Payroll
~44.7%
Social insurance reform discussions
No change
~20%
20% combined; pension system review
No change
State, Regional & Local Taxes

๐Ÿ‡ฑ๐Ÿ‡น Lithuania โ€” Municipal Income Tax Supplement

Lithuania's 60 municipalities levy a local supplement on income tax โ€” 68% of PIT revenue goes to municipalities, creating strong local fiscal capacity. Property tax (nekilnojamojo turto mokestis) is set at 0.5%โ€“3% by municipalities on commercial property and at 0.5%โ€“2% on residential property above โ‚ฌ150K value. Vehicle registration tax is national. Lithuania switched to a progressive income tax in 2019, having previously had a flat 15% rate.

๐Ÿ‡ฒ๐Ÿ‡น 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.

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

Lithuania vs Malta: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฒ๐Ÿ‡น Malta has a higher top income tax rate (20โ€“32% vs 0โ€“35%). ๐Ÿ‡ฑ๐Ÿ‡น Lithuania is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Lithuania has a higher consumption tax (9โ€“21% vs 5โ€“18%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฑ๐Ÿ‡น Lithuania offers a lower corporate rate (15% vs 35%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฒ๐Ÿ‡น Malta taxes investment gains at a lower rate (12% vs 20%), benefiting investors.

Related Comparisons

๐Ÿ‡ฑ๐Ÿ‡น Lithuania vs ๐Ÿ‡จ๐Ÿ‡ฆ CanadaTax comparison๐Ÿ‡ฑ๐Ÿ‡น Lithuania vs ๐Ÿ‡ช๐Ÿ‡ช EstoniaTax comparison๐Ÿ‡ฑ๐Ÿ‡น Lithuania vs ๐Ÿ‡ฉ๐Ÿ‡ช GermanyTax comparison๐Ÿ‡ฑ๐Ÿ‡น Lithuania vs ๐Ÿ‡ฑ๐Ÿ‡ป LatviaTax comparison๐Ÿ‡ฑ๐Ÿ‡น Lithuania vs ๐Ÿ‡ธ๐Ÿ‡ช SwedenTax comparison๐Ÿ‡ฑ๐Ÿ‡น Lithuania vs ๐Ÿ‡ฌ๐Ÿ‡ง United KingdomTax comparison๐Ÿ‡ฑ๐Ÿ‡น Lithuania vs ๐Ÿ‡บ๐Ÿ‡ธ United StatesTax comparison๐Ÿ‡ฑ๐Ÿ‡น Lithuania vs ๐Ÿ‡ฆ๐Ÿ‡น AustriaTax comparison๐Ÿ‡ฑ๐Ÿ‡น Lithuania vs ๐Ÿ‡ง๐Ÿ‡ช BelgiumTax comparison๐Ÿ‡ฑ๐Ÿ‡น Lithuania vs ๐Ÿ‡จ๐Ÿ‡พ CyprusTax comparison๐Ÿ‡ฑ๐Ÿ‡น Lithuania vs ๐Ÿ‡ฉ๐Ÿ‡ฐ DenmarkTax comparison๐Ÿ‡ฑ๐Ÿ‡น Lithuania vs ๐Ÿ‡ซ๐Ÿ‡ฎ FinlandTax comparison