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Malta vs Kosovo
Tax Rate Comparison

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

🇲🇹 Malta
vs
🇽🇰 Kosovo
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–35%
35% nominal; effective rates much lower via credits
No change
0–10%
10% top; one of Europe's lowest
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
5–18%
18% standard; EU VAT reform compliance
No change
18%
18% maintained; EU accession reforms
No change

Corporate Tax Rate

Corporate Tax Rate
35%
35% nominal; refund system adapted for Pillar Two
No change
10%
10% flat; Pillar Two for qualifying MNCs
No change

Capital Gains Tax

Capital Gains Tax
0–12%
8%/12% maintained
No change
10%
10% as income
No change

Social Security & Payroll

Social Security / Payroll
~20%
20% combined; pension system review
No change
~15%
Pension fund growing; reform discussions
No change
State, Regional & Local Taxes

🇲🇹 MaltaLocal Council Taxes

Malta's 68 local councils (kunsilli lokali) have limited taxing powers — 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.

🇽🇰 KosovoMunicipal Taxes

Kosovo's 38 municipalities levy property tax (0.15%–1% of market value), business registration fees, and local service charges. Pristina has the highest municipal fees. The Tax Administration of Kosovo (TAK) administers national taxes. Kosovo has one of Europe's youngest populations and lowest tax-to-GDP ratios (~17%). The economy relies heavily on remittances from the diaspora (~16% of GDP). Kosovo uses the euro as its currency despite not being an EU member, and has applied for EU candidate status.

⚠️ 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 Kosovo: Key Tax Differences (2026)

💰 Income Tax: 🇲🇹 Malta has a higher top income tax rate (0–35% vs 0–10%). 🇽🇰 Kosovo is more favourable for high earners.

🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (5–18% vs 18%).

🏢 Corporate Tax: 🇽🇰 Kosovo offers a lower corporate rate (10% vs 35%), which can influence business location decisions.

📈 Capital Gains: 🇽🇰 Kosovo taxes investment gains at a lower rate (10% vs 12%), benefiting investors.

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All 🇲🇹 Malta comparisons →All 🇽🇰 Kosovo comparisons →