Effective tax rates: Corporate tax statistics Effective … marginal in Malta
Malta: Effective tax rates: Corporate tax statistics Effective … marginal was -9.31 Percentage of taxable income in 2025. ◆ Volatile
Effective tax rates - Corporate tax statistics — Effective marginal in Malta, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Malta recorded -9.31 Percentage of taxable income for effective tax rates - corporate tax statistics — effective marginal in 2025.
The figure is up 37.7% on the previous year and down 122.0% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Malta peaked at 42.38 Percentage of taxable income in 2017 and was at its lowest, -19.96 Percentage of taxable income, in 2023.
Malta ranks 92nd of 99 countries on this measure, in the bottom quarter.
Effective tax rates: Corporate tax statistics Effective … marginal in Malta, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 42.38 Percentage of taxable income | — |
| 2018 | -1.33 Percentage of taxable income | -103.1% |
| 2019 | 1.86 Percentage of taxable income | -239.1% |
| 2020 | 0.594 Percentage of taxable income | -68.0% |
| 2021 | -1.3 Percentage of taxable income | -319.2% |
| 2022 | -19.21 Percentage of taxable income | +1375.8% |
| 2023 | -19.96 Percentage of taxable income | +3.9% |
| 2024 | -14.96 Percentage of taxable income | -25.1% |
| 2025 | -9.31 Percentage of taxable income | -37.7% |
Malta compared with similar countries
- Malta's -9.31 Percentage of taxable income is below the median for high income countries, which is 20.11 Percentage of taxable income. (54 countries reporting)
- Malta's -9.31 Percentage of taxable income is below the median for Middle East, North Africa, Afghanistan & Pakistan, which is 24.36 Percentage of taxable income. (6 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 14.3 Percentage of taxable income | -1.33 Percentage of taxable income | 42.38 Percentage of taxable income | 3 |
| 2020s | -10.69 Percentage of taxable income | -19.96 Percentage of taxable income | 0.594 Percentage of taxable income | 6 |
Countries ranked near Malta
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 effective tax rates - corporate tax statistics — effective marginal in Malta?
- Effective tax rates - corporate tax statistics — effective marginal in Malta was -9.31 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 marginal recorded in Malta?
- The highest recorded value was 42.38 Percentage of taxable income in 2017.
- What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Malta?
- The lowest recorded value was -19.96 Percentage of taxable income in 2023.
- How does Malta rank for effective tax rates - corporate tax statistics — effective marginal?
- Malta ranks 92nd out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Malta?
- Over the last ten years it is down 122.0%. The long-run trend across the full record is volatile.
- 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 marginal 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.