WorldTax Compare← All Comparisons

Malta vs Germany
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‡ͺ Germany
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
14–45%
Basic allowance ~€12,336; bracket creep relief
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5–18%
18% standard; EU VAT reform compliance
No change
7–19%
Standard 19% unchanged
No change
Corporate Tax Rate
Corporate Tax Rate
35%
35% nominal; refund system adapted for Pillar Two
No change
~29%
Coalition discussions on lowering to 25% ongoing
β–Ό -0.5pp vs 2025
Capital Gains Tax
Capital Gains Tax
0–12%
8%/12% maintained
No change
25%
Investment income reform proposals under review
No change
Social Security & Payroll
Social Security / Payroll
~20%
20% combined; pension system review
No change
~41.5%
Health insurance rising; pension base up
β–² +0.5pp vs 2025
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‡ͺ Germany β€” Trade Tax (Gewerbesteuer) & Church Tax

Germany's 16 BundeslΓ€nder apply federal income tax rates uniformly β€” no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7–17% effective. Church tax (Kirchensteuer) of 8–9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.

⚠️ 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 Germany: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡©πŸ‡ͺ Germany has a higher top income tax rate (0–35% vs 14–45%). πŸ‡²πŸ‡Ή Malta is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Germany has a higher consumption tax (5–18% vs 7–19%).

🏒 Corporate Tax: πŸ‡©πŸ‡ͺ Germany offers a lower corporate rate (29% 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 25%), benefiting investors.

Related Comparisons

πŸ‡²πŸ‡Ή Malta vs πŸ‡¨πŸ‡¦ CanadaTax comparisonπŸ‡²πŸ‡Ή Malta vs πŸ‡¨πŸ‡Ύ CyprusTax comparisonπŸ‡²πŸ‡Ή Malta vs πŸ‡¬πŸ‡§ United KingdomTax comparisonπŸ‡²πŸ‡Ή Malta vs πŸ‡ΊπŸ‡Έ United StatesTax comparisonπŸ‡²πŸ‡Ή Malta vs πŸ‡¦πŸ‡± AlbaniaTax comparisonπŸ‡²πŸ‡Ή Malta vs πŸ‡§πŸ‡Ύ BelarusTax comparisonπŸ‡²πŸ‡Ή Malta vs πŸ‡§πŸ‡¦ Bosnia and HerzegovinaTax comparisonπŸ‡²πŸ‡Ή Malta vs πŸ‡§πŸ‡¬ BulgariaTax comparisonπŸ‡²πŸ‡Ή Malta vs πŸ‡­πŸ‡· CroatiaTax comparisonπŸ‡²πŸ‡Ή Malta vs πŸ‡¨πŸ‡Ώ Czech RepublicTax comparisonπŸ‡²πŸ‡Ή Malta vs πŸ‡ͺπŸ‡ͺ EstoniaTax comparisonπŸ‡²πŸ‡Ή Malta vs πŸ‡¬πŸ‡ͺ GeorgiaTax comparison