Malta vs Zurich: Effective tax rates for income based tax incentives - Corporate tax

Malta
30.55 Percentage of taxable income
in 2018
Zurich
18.46 Percentage of taxable income
in 2019
Malta rank
4th
Zurich rank
4th

Effective tax rates for income based tax incentives - Corporate tax over time

  • Malta
  • Zurich
0102030200020092019

How they compare

Malta currently reports 30.55 Percentage of taxable income against 18.46 Percentage of taxable income in Zurich, a difference of 12.09 Percentage of taxable income.

That makes Malta's figure about 1.7 times Zurich's.

Across all 13 years both countries report, Malta has been ahead every year.

Malta ranks 4th and Zurich ranks 4th of 41 countries.

Malta has averaged higher in every one of the 2 decades both report.

Head to head by decade

Decade Malta Zurich Difference Ahead
2000s 30.55 Percentage of taxable income 19.95 Percentage of taxable income 10.6 Percentage of taxable income Malta
2010s 30.55 Percentage of taxable income 18.46 Percentage of taxable income 12.09 Percentage of taxable income Malta

Averages of every year both report within each decade.

Frequently asked questions

Which has higher effective tax rates for income based tax incentives - corporate tax, Malta or Zurich?
Malta, at 30.55 Percentage of taxable income against 18.46 Percentage of taxable income in Zurich as of 2018.
What is the difference in effective tax rates for income based tax incentives - corporate tax between Malta and Zurich?
12.09 Percentage of taxable income, with Malta ahead.
How many years of comparable data are there for Malta and Zurich?
13 years are reported by both, from 2000 to 2018.
How do Malta and Zurich rank globally for effective tax rates for income based tax incentives - corporate tax?
Malta ranks 4th and Zurich ranks 4th of 41 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Effective tax rates for income 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.

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Malta vs Zurich: Effective tax rates for income based tax incentives - Corporate tax. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/compare/effective-tax-rates-for-income-based-tax-incentives-corporate-tax-statistics-effective/malta/zurich-2/

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About this data

Indicator
Effective tax rates for income based tax incentives - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
49 places, 927 data points, 2000–2025
Last refreshed

This table reports synthetic tax policy indicators that capture the effect of income-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.