Switzerland 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
🇨🇭 Switzerland — Cantonal & Communal Taxes
Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.
🇲🇹 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.
Switzerland vs Malta: Key Tax Differences (2026)
💰 Income Tax: 🇲🇹 Malta has a higher top income tax rate (0–11.5% vs 0–35%). 🇨🇭 Switzerland is more favourable for high earners.
🛒 VAT/Sales Tax: Malta has a higher consumption tax (2.6–8.1% vs 5–18%).
🏢 Corporate Tax: 🇨🇭 Switzerland offers a lower corporate rate (26% vs 35%), which can influence business location decisions.
📈 Capital Gains: 🇨🇭 Switzerland taxes investment gains at a lower rate (0% vs 12%), benefiting investors.