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Slovakia vs Malta
Tax Rate Comparison

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

🇸🇰 Slovakia
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
19–25%
Rates stable; fiscal consolidation ongoing
No change
0–35%
35% nominal; effective rates much lower via credits
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
5–20%
New 5% super-reduced rate phasing in
No change
5–18%
18% standard; EU VAT reform compliance
No change

Corporate Tax Rate

Corporate Tax Rate
15–21%
21% large; 15% small; Pillar Two compliance
No change
35%
35% nominal; refund system adapted for Pillar Two
No change

Capital Gains Tax

Capital Gains Tax
19–25%
As income; no separate CGT
No change
0–12%
8%/12% maintained
No change

Social Security & Payroll

Social Security / Payroll
~48.6%
Highest in EU; reform pressure
No change
~20%
20% combined; pension system review
No change
State, Regional & Local Taxes

🇸🇰 SlovakiaMunicipal Property & Business Taxes

Slovakia's 79 districts and 2,927 municipalities have limited taxing powers. Municipalities set property tax (daň z nehnuteľností) within nationally defined limits and may apply local coefficients. Commercial property tax in Bratislava is higher than rural areas. Vehicle tax is set regionally. A local fee for municipal waste applies. Slovakia uses a progressive income tax system since abandoning its flat 19% rate in 2013. The 15% CIT rate for SMEs is one of the EU's most competitive.

🇲🇹 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.

Slovakia vs Malta: Key Tax Differences (2026)

💰 Income Tax: 🇲🇹 Malta has a higher top income tax rate (19–25% vs 0–35%). 🇸🇰 Slovakia is more favourable for high earners.

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

🏢 Corporate Tax: 🇸🇰 Slovakia offers a lower corporate rate (21% vs 35%), which can influence business location decisions.

📈 Capital Gains: 🇲🇹 Malta taxes investment gains at a lower rate (12% vs 25%), benefiting investors.

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All 🇸🇰 Slovakia comparisons →All 🇲🇹 Malta comparisons →