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Russia vs Malta
Tax Rate Comparison

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

🇷🇺 Russia
vs
🇲🇹 Malta
Tax Year:

💰 Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
13–22%
New 5-band progressive system fully in effect
No change
0–35%
35% nominal; effective rates much lower via credits
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
20%
20% stable; wartime fiscal pressures
No change
5–18%
18% standard; EU VAT reform compliance
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% CIT from 2025; defense sector has special rules
No change
35%
35% nominal; refund system adapted for Pillar Two
No change

Capital Gains Tax

Capital Gains Tax
13–22%
Progressive rates matching income tax
No change
0–12%
8%/12% maintained
No change

Social Security & Payroll

Social Security / Payroll
~30%
Contribution ceilings adjusted for high inflation
No change
~20%
20% combined; pension system review
No change
State, Regional & Local Taxes

🇷🇺 RussiaRegional & Municipal Taxes

Russia's 89 federal subjects (regions, republics, territories) set their own rates for the regional corporate income tax share (within federal bounds: regions get 17% of 20% national rate, can reduce to 12.5%). Property tax is regional, vehicle tax is regional, and transport tax varies by region. Municipal taxes are limited: land tax (0.3%–1.5%) and individual property tax are locally determined within federal parameters. Sanctions have significantly affected the international tax landscape for Russian entities.

🇲🇹 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.

Russia vs Malta: Key Tax Differences (2026)

💰 Income Tax: 🇲🇹 Malta has a higher top income tax rate (13–22% vs 0–35%). 🇷🇺 Russia is more favourable for high earners.

🛒 VAT/Sales Tax: Russia has a higher consumption tax (20% vs 5–18%).

🏢 Corporate Tax: 🇷🇺 Russia offers a lower corporate rate (25% vs 35%), which can influence business location decisions.

📈 Capital Gains: 🇲🇹 Malta taxes investment gains at a lower rate (12% vs 22%), benefiting investors.

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All 🇷🇺 Russia comparisons →All 🇲🇹 Malta comparisons →