Effective tax rates - Corporate tax statistics — Effective average in Malta
Malta: Effective tax rates - Corporate tax statistics — Effective average was 26.5 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates - Corporate tax statistics — Effective average in Malta, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates - corporate tax statistics — effective average in Malta is 26.5 Percentage of taxable income, measured in 2025.
That represents a change of up 0.6% on the previous year and down 19.2% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective average in Malta peaked at 32.8 Percentage of taxable income in 2017 and was at its lowest, 25.37 Percentage of taxable income, in 2018.
That places Malta 37th out of 99 countries with data for 2025, putting it in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective average in Malta, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 32.8 Percentage of taxable income | — |
| 2018 | 25.37 Percentage of taxable income | -22.6% |
| 2019 | 26.79 Percentage of taxable income | +5.6% |
| 2020 | 26.71 Percentage of taxable income | -0.3% |
| 2021 | 26.51 Percentage of taxable income | -0.8% |
| 2022 | 25.91 Percentage of taxable income | -2.3% |
| 2023 | 26.53 Percentage of taxable income | +2.4% |
| 2024 | 26.34 Percentage of taxable income | -0.7% |
| 2025 | 26.5 Percentage of taxable income | +0.6% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 28.32 Percentage of taxable income | 25.37 Percentage of taxable income | 32.8 Percentage of taxable income | 3 |
| 2020s | 26.42 Percentage of taxable income | 25.91 Percentage of taxable income | 26.71 Percentage of taxable income | 6 |
Countries ranked near Malta
- 34 Guatemala 26.95 Percentage of taxable income compare
- 35 Armenia 26.94 Percentage of taxable income compare
- 36 Austria 26.61 Percentage of taxable income compare
- 38 Nicaragua 26.4 Percentage of taxable income compare
- 39 Denmark 25.96 Percentage of taxable income compare
- 40 New Zealand 25.5 Percentage of taxable income compare
More economy & growth data for Malta
- 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)
- Gross capital formation (current US$), annual growth rate 9.14 % change on previous year (2025)
- Gross capital formation (current US$), per unit of GDP 0.1871 current US$ per US$ of GDP (2025)
- Gross capital formation (current US$), per capita 8,963 current US$ per person (2025)
- Gross capital formation (current LCU), annual growth rate 4.54 % change on previous year (2025)
- Gross capital formation (current LCU), per unit of GDP 0.1656 current LCU per US$ of GDP (2025)
- Gross capital formation (current LCU), per capita 7,932 current LCU per person (2025)
- Gross capital formation (constant 2015 US$), annual growth rate 2.25 % change on previous year (2025)
- Gross capital formation (constant 2015 US$), per unit of GDP 0.1332 constant 2015 US$ per US$ of GDP (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective average in Malta?
- Effective tax rates - corporate tax statistics — effective average in Malta was 26.5 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective average recorded in Malta?
- The highest recorded value was 32.8 Percentage of taxable income in 2017.
- What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Malta?
- The lowest recorded value was 25.37 Percentage of taxable income in 2018.
- How does Malta rank for effective tax rates - corporate tax statistics — effective average?
- Malta ranks 37th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective average rising or falling in Malta?
- Over the last ten years it is down 19.2%. The long-run trend across the full record is falling.
- Where does this Malta data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.