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Malta vs San Marino
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‡ΈπŸ‡² San Marino
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
9–35%
35% top; EU association reforms ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5–18%
18% standard; EU VAT reform compliance
No change
17%
17% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
35%
35% nominal; refund system adapted for Pillar Two
No change
17%
17% IRES; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
0–12%
8%/12% maintained
No change
0–17%
CGT structure maintained
No change
Social Security & Payroll
Social Security / Payroll
~20%
20% combined; pension system review
No change
~30%
ISS reform; pension sustainability
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‡ΈπŸ‡² San Marino β€” Municipal Taxes (Castelli)

San Marino's 9 castelli (municipalities) levy local property tax supplements and communal fees. San Marino is an enclave within Italy using the euro but maintaining fiscal sovereignty under a Convention with the EU. The income tax (IRPEF) uses a progressive scale. San Marino aims to be a competitive financial jurisdiction while maintaining EU market access β€” with corporate tax notably lower than neighbouring Italy.

⚠️ 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 San Marino: Key Tax Differences (2026)

πŸ’° Income Tax: Malta and San Marino have similar top income tax rates (0–35% vs 9–35%).

πŸ›’ VAT/Sales Tax: Malta has a higher consumption tax (5–18% vs 17%).

🏒 Corporate Tax: πŸ‡ΈπŸ‡² San Marino offers a lower corporate rate (17% 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 17%), benefiting investors.

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