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Slovenia vs Malta
Tax Rate Comparison

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

🇸🇮 Slovenia
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
16–50%
50% top; reform politically difficult
No change
0–35%
35% nominal; effective rates much lower via credits
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
5–22%
Standard 22% maintained
No change
5–18%
18% standard; EU VAT reform compliance
No change

Corporate Tax Rate

Corporate Tax Rate
19%
19% stable; Pillar Two compliance
No change
35%
35% nominal; refund system adapted for Pillar Two
No change

Capital Gains Tax

Capital Gains Tax
0–25%
25% to 0% tapering over 20yr holding
No change
0–12%
8%/12% maintained
No change

Social Security & Payroll

Social Security / Payroll
~38%
Pension sustainability reform ongoing
No change
~20%
20% combined; pension system review
No change
State, Regional & Local Taxes

🇸🇮 SloveniaMunicipal Taxes

Slovenia's 212 municipalities levy property tax (nadomestilo za uporabo stavbnega zemljišča — NUSZ) on building land and property at rates they set independently within national limits. There are no separate municipal income taxes. Municipalities also collect communal contributions for infrastructure. Ljubljana and other larger cities apply higher coefficients. A new real property tax law has been under development for years to replace the NUSZ system. Vehicle tax is national.

🇲🇹 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.

Slovenia vs Malta: Key Tax Differences (2026)

💰 Income Tax: 🇸🇮 Slovenia has a higher top income tax rate (16–50% vs 0–35%). 🇲🇹 Malta is more favourable for high earners.

🛒 VAT/Sales Tax: Slovenia has a higher consumption tax (5–22% vs 5–18%).

🏢 Corporate Tax: 🇸🇮 Slovenia offers a lower corporate rate (19% 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 🇸🇮 Slovenia comparisons →All 🇲🇹 Malta comparisons →