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North Macedonia vs Malta
Tax Rate Comparison

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

🇲🇰 North Macedonia
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
10–18%
18% top; accession timeline accelerating
No change
0–35%
35% nominal; effective rates much lower via credits
No change

VAT / GST / Sales Tax

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

Corporate Tax Rate

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

Capital Gains Tax

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

Social Security & Payroll

Social Security / Payroll
~27%
EU social standards harmonization
No change
~20%
20% combined; pension system review
No change
State, Regional & Local Taxes

🇲🇰 North Macedonia — Municipal Taxes

North Macedonia's 80 municipalities (opštini) levy property tax (0.10%–0.20% of market value), communal fees, and business licences. Skopje, divided into 10 municipalities, has the largest combined tax base. The Public Revenue Office administers national taxes. North Macedonia gained EU candidate status and is progressing toward accession. It has maintained a flat 10% income and corporate tax rate as a competitive attraction. It joined NATO in 2020. The economy relies on manufacturing (auto parts), services, and remittances.

🇲🇹 Malta — Local 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.

North Macedonia vs Malta: Key Tax Differences (2026)

💰 Income Tax: 🇲🇹 Malta has a higher top income tax rate (10–18% vs 0–35%). 🇲🇰 North Macedonia is more favourable for high earners.

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

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

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

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All 🇲🇰 North Macedonia comparisons →All 🇲🇹 Malta comparisons →