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Malta vs Switzerland
Tax Rate Comparison

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

๐Ÿ‡ฒ๐Ÿ‡น Malta
vs
๐Ÿ‡จ๐Ÿ‡ญ Switzerland
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
0โ€“35%
35% nominal; effective rates much lower via credits
No change
0โ€“11.5%
Stable; cantonal competition ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5โ€“18%
18% standard; EU VAT reform compliance
No change
2.6โ€“8.1%
No further increases planned
No change
Corporate Tax Rate
Corporate Tax Rate
35%
35% nominal; refund system adapted for Pillar Two
No change
~14โ€“26%
Pillar Two supplementary tax active; cantons adjusting
No change
Capital Gains Tax
Capital Gains Tax
0โ€“12%
8%/12% maintained
No change
0%
No capital gains tax for private individuals
No change
Social Security & Payroll
Social Security / Payroll
~20%
20% combined; pension system review
No change
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
State, Regional & Local Taxes

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.

๐Ÿ‡จ๐Ÿ‡ญ Switzerland โ€” Cantonal & Communal Taxes

Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.

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.

Malta vs Switzerland: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฒ๐Ÿ‡น Malta has a higher top income tax rate (0โ€“35% vs 0โ€“11.5%). ๐Ÿ‡จ๐Ÿ‡ญ Switzerland is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Malta has a higher consumption tax (5โ€“18% vs 2.6โ€“8.1%).

๐Ÿข Corporate Tax: ๐Ÿ‡จ๐Ÿ‡ญ Switzerland offers a lower corporate rate (26% vs 35%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡จ๐Ÿ‡ญ Switzerland taxes investment gains at a lower rate (0% vs 12%), benefiting investors.

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