Effective tax rates: Corporate tax statistics … expenditure average in Malta
Malta: Effective tax rates: Corporate tax statistics … expenditure average was 27.51 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates for expenditure based tax incentives - Corporate in Malta, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates for expenditure based tax incentives - corporate in Malta is 27.51 Percentage of taxable income, measured in 2025. That is the highest value across all 7 years on record.
Compared with earlier readings it is unchanged over ten years.
That places Malta 4th out of 50 countries with data for 2025, putting it in the top 10%.
Effective tax rates: Corporate tax statistics … expenditure average in Malta, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 27.51 Percentage of taxable income | — |
| 2020 | 27.51 Percentage of taxable income | +0.0% |
| 2021 | 27.51 Percentage of taxable income | +0.0% |
| 2022 | 27.51 Percentage of taxable income | +0.0% |
| 2023 | 27.51 Percentage of taxable income | +0.0% |
| 2024 | 27.51 Percentage of taxable income | +0.0% |
| 2025 | 27.51 Percentage of taxable income | +0.0% |
Malta compared with similar countries
- Malta's 27.51 Percentage of taxable income is above the median for high income countries, which is 12.71 Percentage of taxable income, 2.2× the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 27.51 Percentage of taxable income | 27.51 Percentage of taxable income | 27.51 Percentage of taxable income | 1 |
| 2020s | 27.51 Percentage of taxable income | 27.51 Percentage of taxable income | 27.51 Percentage of taxable income | 6 |
Countries ranked near Malta
- 1 Colombia 32.14 Percentage of taxable income compare
- 1 Türkiye 19.81 Percentage of taxable income compare
- 2 Argentina 32.12 Percentage of taxable income compare
- 2 Viet Nam 10.42 Percentage of taxable income compare
- 3 Costa Rica 27.57 Percentage of taxable income compare
- 5 Mexico 25.94 Percentage of taxable income compare
- 6 India 22.99 Percentage of taxable income compare
- 7 Australia 22.69 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 effective tax rates for expenditure based tax incentives - corporate in Malta?
- Effective tax rates for expenditure based tax incentives - corporate in Malta was 27.51 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Malta?
- The highest recorded value was 27.51 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Malta?
- The lowest recorded value was 27.51 Percentage of taxable income in 2019.
- How does Malta rank for effective tax rates for expenditure based tax incentives - corporate?
- Malta ranks 4th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate 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 Effective tax rates for expenditure based tax incentives - 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 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.