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Namibia vs Malta
Tax Rate Comparison

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

🇳🇦 Namibia
vs
🇲🇹 Malta
Tax Year:

💰 Personal Income Tax Calculator

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

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–37%
37% top; oil revenues expected from 2026+
No change
0–35%
35% nominal; effective rates much lower via credits
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% stable
No change
5–18%
18% standard; EU VAT reform compliance
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; petroleum fiscal regime evolving for new fields
No change
35%
35% nominal; refund system adapted for Pillar Two
No change

Capital Gains Tax

Capital Gains Tax
0%
CGT reform discussions ongoing
No change
0–12%
8%/12% maintained
No change

Social Security & Payroll

Social Security / Payroll
~9%
SSC; pension fund development
No change
~20%
20% combined; pension system review
No change
State, Regional & Local Taxes

🇳🇦 NamibiaRegional Councils & Local Authorities

Namibia's 14 regional councils and local authority councils levy property rates, business licences, and local fees. The Namibia Revenue Agency (NamRA) administers national taxes. Namibia is a significant mining economy — diamonds (Namdeb/De Beers), uranium (one of world's largest producers), copper. A major TotalEnergies Orange Basin offshore oil discovery is advancing toward production. Non-resident shareholders' tax (NRST) at 10%–20% applies on dividends. Namibia has one of Africa's more functional tax administrations.

🇲🇹 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.

⚠️ 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.

Namibia vs Malta: Key Tax Differences (2026)

💰 Income Tax: 🇳🇦 Namibia has a higher top income tax rate (0–37% vs 0–35%). 🇲🇹 Malta is more favourable for high earners.

🛒 VAT/Sales Tax: Malta has a higher consumption tax (15% vs 5–18%).

🏢 Corporate Tax: 🇳🇦 Namibia offers a lower corporate rate (32% vs 35%), which can influence business location decisions.

📈 Capital Gains: 🇳🇦 Namibia taxes investment gains at a lower rate (0% vs 12%), benefiting investors.

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All 🇳🇦 Namibia comparisons →All 🇲🇹 Malta comparisons →