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Tajikistan vs Malta
Tax Rate Comparison

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

🇹🇯 Tajikistan
vs
🇲🇹 Malta
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
13%
13% flat; Rogun dam transforming energy exports to region
No change
0–35%
35% nominal; effective rates much lower via credits
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% maintained
No change
5–18%
18% standard; EU VAT reform compliance
No change

Corporate Tax Rate

Corporate Tax Rate
18%
18%; mining and energy sector key revenue
No change
35%
35% nominal; refund system adapted for Pillar Two
No change

Capital Gains Tax

Capital Gains Tax
13%
13% as income
No change
0–12%
8%/12% maintained
No change

Social Security & Payroll

Social Security / Payroll
~30%
Social tax; pension system reform ongoing
No change
~20%
20% combined; pension system review
No change
State, Regional & Local Taxes

🇹🇯 TajikistanRegional & Local Taxes

Tajikistan's 4 provinces and districts collect local taxes within nationally defined frameworks. Tajikistan is the poorest of the former Soviet Central Asian republics, heavily reliant on remittances from Russia (~30–40% of GDP). The Rogun hydropower dam project is a transformational infrastructure investment. VAT, income tax, and social tax are the main revenue sources alongside customs duties. The informal economy is very large relative to the formal tax base.

🇲🇹 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.

Tajikistan vs Malta: Key Tax Differences (2026)

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

🛒 VAT/Sales Tax: Malta has a higher consumption tax (15% vs 5–18%).

🏢 Corporate Tax: 🇹🇯 Tajikistan offers a lower corporate rate (18% vs 35%), which can influence business location decisions.

📈 Capital Gains: 🇲🇹 Malta taxes investment gains at a lower rate (12% vs 13%), benefiting investors.

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