Corporate income tax (CIT) … rates Combined corporate income tax rate in Malta
Malta: Corporate income tax (CIT) … rates Combined corporate income tax rate was 35 Percentage of taxable income in 2026. ▬ Flat
Latest (2026)
35 Percentage of taxable income
Change on year
unchanged
World rank
2nd
of 128 countries
All-time high
35 Percentage of taxable income
in 2000
All-time low
35 Percentage of taxable income
in 2000
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Malta, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Malta recorded 35 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the highest value across all 27 years on record.
That represents a change of unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Malta peaked at 35 Percentage of taxable income in 2000 and was at its lowest, 35 Percentage of taxable income, in 2000.
That places Malta 2nd out of 128 countries with data for 2026, putting it in the top 10%.
Corporate income tax (CIT) … rates Combined corporate income tax rate in Malta, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 35 Percentage of taxable income | — |
| 2001 | 35 Percentage of taxable income | +0.0% |
| 2002 | 35 Percentage of taxable income | +0.0% |
| 2003 | 35 Percentage of taxable income | +0.0% |
| 2004 | 35 Percentage of taxable income | +0.0% |
| 2005 | 35 Percentage of taxable income | +0.0% |
| 2006 | 35 Percentage of taxable income | +0.0% |
| 2007 | 35 Percentage of taxable income | +0.0% |
| 2008 | 35 Percentage of taxable income | +0.0% |
| 2009 | 35 Percentage of taxable income | +0.0% |
| 2010 | 35 Percentage of taxable income | +0.0% |
| 2011 | 35 Percentage of taxable income | +0.0% |
| 2012 | 35 Percentage of taxable income | +0.0% |
| 2013 | 35 Percentage of taxable income | +0.0% |
| 2014 | 35 Percentage of taxable income | +0.0% |
| 2015 | 35 Percentage of taxable income | +0.0% |
| 2016 | 35 Percentage of taxable income | +0.0% |
| 2017 | 35 Percentage of taxable income | +0.0% |
| 2018 | 35 Percentage of taxable income | +0.0% |
| 2019 | 35 Percentage of taxable income | +0.0% |
| 2020 | 35 Percentage of taxable income | +0.0% |
| 2021 | 35 Percentage of taxable income | +0.0% |
| 2022 | 35 Percentage of taxable income | +0.0% |
| 2023 | 35 Percentage of taxable income | +0.0% |
| 2024 | 35 Percentage of taxable income | +0.0% |
| 2025 | 35 Percentage of taxable income | +0.0% |
| 2026 | 35 Percentage of taxable income | +0.0% |
Malta compared with similar countries
- Malta's 35 Percentage of taxable income is above the median for high income countries, which is 21.5 Percentage of taxable income, 1.6× the median. (60 countries reporting)
- Malta's 35 Percentage of taxable income is above the median for Middle East, North Africa, Afghanistan & Pakistan, which is 20 Percentage of taxable income, 1.8× the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 35 Percentage of taxable income | 35 Percentage of taxable income | 35 Percentage of taxable income | 10 |
| 2010s | 35 Percentage of taxable income | 35 Percentage of taxable income | 35 Percentage of taxable income | 10 |
| 2020s | 35 Percentage of taxable income | 35 Percentage of taxable income | 35 Percentage of taxable income | 7 |
Countries ranked near Malta
- 1 Democratic Republic of the Congo 30 Percentage of taxable income compare
- 1 France 36.13 Percentage of taxable income compare
- 2 Argentina 35 Percentage of taxable income compare
- 2 Eswatini 25 Percentage of taxable income compare
- 2 Morocco 35 Percentage of taxable income compare
- 2 Netherlands 25.8 Percentage of taxable income compare
- 2 Fiji 25 Percentage of taxable income compare
- 2 Mauritania 25 Percentage of taxable income compare
- 2 Colombia 35 Percentage of taxable income compare
- 3 Türkiye 25 Percentage of taxable income compare
- 4 Slovenia 22 Percentage of taxable income compare
- 4 Estonia 22 Percentage of taxable income compare
More economy & growth data for Malta
- Real gdp growth, annual growth rate -36.23 % change on previous year (2025)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 3.35 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.51 Percent per annum (2029)
- SDRs holdings, US dollar, annual growth rate 4.41 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0128 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 611.63 units per person (2025)
- SDRs holdings, SDR, annual growth rate -0.5772 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0093 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 446.61 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 4.79 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Malta?
- Corporate income tax (cit) - statutory and targeted small business in Malta was 35 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Malta?
- The highest recorded value was 35 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Malta?
- The lowest recorded value was 35 Percentage of taxable income in 2000.
- How does Malta rank for corporate income tax (cit) - statutory and targeted small business?
- Malta ranks 2nd out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Malta?
- Over the last ten years it is unchanged. The long-run trend across the full record is flat.
- Where does this Malta data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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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.