Estonia vs Malta: Corporate income tax (CIT) - statutory and targeted small business
Corporate income tax (CIT) - statutory and targeted small business over time
- Estonia
- Malta
How they compare
Malta currently reports 35 Percentage of taxable income against 22 Percentage of taxable income in Estonia, a difference of 13 Percentage of taxable income.
That makes Malta's figure about 1.6 times Estonia's.
Across all 27 years both countries report, Malta has been ahead every year.
Estonia ranks 4th and Malta ranks 2nd of 9 countries.
Malta has averaged higher in every one of the 3 decades both report.
Head to head by decade
| Decade | Estonia | Malta | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 24.1 Percentage of taxable income | 35 Percentage of taxable income | 10.9 Percentage of taxable income | Malta |
| 2010s | 20.5 Percentage of taxable income | 35 Percentage of taxable income | 14.5 Percentage of taxable income | Malta |
| 2020s | 20.57 Percentage of taxable income | 35 Percentage of taxable income | 14.43 Percentage of taxable income | Malta |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher corporate income tax (cit) - statutory and targeted small business, Estonia or Malta?
- Malta, at 35 Percentage of taxable income against 22 Percentage of taxable income in Estonia as of 2026.
- What is the difference in corporate income tax (cit) - statutory and targeted small business between Estonia and Malta?
- 13 Percentage of taxable income, with Malta ahead.
- How many years of comparable data are there for Estonia and Malta?
- 27 years are reported by both, from 2000 to 2026.
- How do Estonia and Malta rank globally for corporate income tax (cit) - statutory and targeted small business?
- Estonia ranks 4th and Malta ranks 2nd of 9 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.