Romania vs Malta
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇷🇴 Romania — Local & County Taxes
Romania's 41 counties (judeţe) and Bucharest municipality do not set income tax — this is nationally set. Municipalities levy local taxes including property tax (impozit pe clădiri, impozit pe teren) and vehicle tax (impozit pe mijloace de transport). Bucharest has higher property tax coefficients than rural areas. A micro-enterprise tax regime (1% or 3% on turnover) applies to small companies instead of standard CIT. Romania has had the EU's lowest flat income tax rate at 10%.
🇲🇹 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.
Romania vs Malta: Key Tax Differences (2026)
💰 Income Tax: 🇲🇹 Malta has a higher top income tax rate (10% vs 0–35%). 🇷🇴 Romania is more favourable for high earners.
🛒 VAT/Sales Tax: Romania has a higher consumption tax (5–19% vs 5–18%).
🏢 Corporate Tax: 🇷🇴 Romania offers a lower corporate rate (16% vs 35%), which can influence business location decisions.
📈 Capital Gains: 🇷🇴 Romania taxes investment gains at a lower rate (10% vs 12%), benefiting investors.