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Malta vs Bulgaria
Tax Rate Comparison

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

πŸ‡²πŸ‡Ή Malta
vs
πŸ‡§πŸ‡¬ Bulgaria
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
0–35%
35% nominal; effective rates much lower via credits
No change
10%
10% flat; EU lowest; reform pressure growing with deficits
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5–18%
18% standard; EU VAT reform compliance
No change
9–20%
Standard 20%; 9% for hospitality
No change
Corporate Tax Rate
Corporate Tax Rate
35%
35% nominal; refund system adapted for Pillar Two
No change
10%
10% maintained; Pillar Two compliance active
No change
Capital Gains Tax
Capital Gains Tax
0–12%
8%/12% maintained
No change
10%
10% flat
No change
Social Security & Payroll
Social Security / Payroll
~20%
20% combined; pension system review
No change
~32.7%
Pension system under significant pressure
No change
State, Regional & Local Taxes

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.

πŸ‡§πŸ‡¬ Bulgaria β€” Municipal Taxes

Bulgaria's 265 municipalities set local tax rates within nationally defined bands. Property tax (danuk varhu nedvizhimi imoti) is levied at 0.01%–0.45% of the property's tax value (set by municipalities). Vehicle tax and patent tax for micro-enterprises are also locally determined. Sofia Municipality applies higher property tax coefficients than rural areas. Bulgaria has the EU's lowest flat income and corporate tax rates at 10%, making it a competitive jurisdiction for businesses.

⚠️ 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.

Malta vs Bulgaria: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡²πŸ‡Ή Malta has a higher top income tax rate (0–35% vs 10%). πŸ‡§πŸ‡¬ Bulgaria is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Bulgaria has a higher consumption tax (5–18% vs 9–20%).

🏒 Corporate Tax: πŸ‡§πŸ‡¬ Bulgaria offers a lower corporate rate (10% vs 35%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡§πŸ‡¬ Bulgaria taxes investment gains at a lower rate (10% vs 12%), benefiting investors.

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