Malta vs Viet Nam: Effective tax rates for expenditure based tax incentives - Corporate
Effective tax rates for expenditure based tax incentives - Corporate over time
- Malta
- Viet Nam
How they compare
Malta currently reports 27.51 Percentage of taxable income against 10.42 Percentage of taxable income in Viet Nam, a difference of 17.09 Percentage of taxable income.
That makes Malta's figure about 2.6 times Viet Nam's.
Across all 7 years both countries report, Malta has been ahead every year.
Malta ranks 4th and Viet Nam ranks 2nd of 50 countries.
Malta has averaged higher in every one of the 2 decades both report.
Head to head by decade
| Decade | Malta | Viet Nam | Difference | Ahead |
|---|---|---|---|---|
| 2010s | 27.51 Percentage of taxable income | 18.22 Percentage of taxable income | 9.29 Percentage of taxable income | Malta |
| 2020s | 27.51 Percentage of taxable income | 16.92 Percentage of taxable income | 10.59 Percentage of taxable income | Malta |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher effective tax rates for expenditure based tax incentives - corporate, Malta or Viet Nam?
- Malta, at 27.51 Percentage of taxable income against 10.42 Percentage of taxable income in Viet Nam as of 2025.
- What is the difference in effective tax rates for expenditure based tax incentives - corporate between Malta and Viet Nam?
- 17.09 Percentage of taxable income, with Malta ahead.
- How many years of comparable data are there for Malta and Viet Nam?
- 7 years are reported by both, from 2019 to 2025.
- How do Malta and Viet Nam rank globally for effective tax rates for expenditure based tax incentives - corporate?
- Malta ranks 4th and Viet Nam ranks 2nd of 50 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Effective average tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.