Effective tax rates for income based tax incentives - Corporate tax in Malta
Malta: Effective tax rates for income based tax incentives - Corporate tax was 30.55 Percentage of taxable income in 2018. ▬ Flat
Effective tax rates for income based tax incentives - Corporate tax in Malta, 2000–2018
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Malta recorded 30.55 Percentage of taxable income for effective tax rates for income based tax incentives - corporate tax in 2018. That is the highest value across all 13 years on record.
That represents a change of unchanged over ten years.
Over the whole period, effective tax rates for income based tax incentives - corporate tax in Malta peaked at 30.55 Percentage of taxable income in 2000 and was at its lowest, 30.55 Percentage of taxable income, in 2000.
Malta ranks 4th of 41 countries on this measure, in the top 10%.
Effective tax rates for income based tax incentives - Corporate tax in Malta, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 30.55 Percentage of taxable income | — |
| 2001 | 30.55 Percentage of taxable income | +0.0% |
| 2002 | 30.55 Percentage of taxable income | +0.0% |
| 2003 | 30.55 Percentage of taxable income | +0.0% |
| 2004 | 30.55 Percentage of taxable income | +0.0% |
| 2005 | 30.55 Percentage of taxable income | +0.0% |
| 2006 | 30.55 Percentage of taxable income | +0.0% |
| 2007 | 30.55 Percentage of taxable income | +0.0% |
| 2008 | 30.55 Percentage of taxable income | +0.0% |
| 2009 | 30.55 Percentage of taxable income | +0.0% |
| 2016 | 30.55 Percentage of taxable income | +0.0% |
| 2017 | 30.55 Percentage of taxable income | +0.0% |
| 2018 | 30.55 Percentage of taxable income | +0.0% |
Malta compared with similar countries
- Malta's 30.55 Percentage of taxable income is above the median for high income countries, which is 19.2 Percentage of taxable income, 1.6× the median. (33 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 30.55 Percentage of taxable income | 30.55 Percentage of taxable income | 30.55 Percentage of taxable income | 10 |
| 2010s | 30.55 Percentage of taxable income | 30.55 Percentage of taxable income | 30.55 Percentage of taxable income | 3 |
Countries ranked near Malta
- 1 India 41.83 Percentage of taxable income compare
- 2 United States of America 33.96 Percentage of taxable income compare
- 3 Belgium 31.4 Percentage of taxable income compare
- 4 Colombia 30.55 Percentage of taxable income compare
- 4 Argentina 30.55 Percentage of taxable income compare
- 7 Brazil 29.68 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)
- Foreign direct investment, net outflows (BoP, current US$), gaps 36.46 billion BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 1.46 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 64,096 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 42.59 billion BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual 73.1 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 1.7 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 74,864 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 8.88 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for income based tax incentives - corporate tax in Malta?
- Effective tax rates for income based tax incentives - corporate tax in Malta was 30.55 Percentage of taxable income in 2018, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for income based tax incentives - corporate tax recorded in Malta?
- The highest recorded value was 30.55 Percentage of taxable income in 2000.
- What is the lowest effective tax rates for income based tax incentives - corporate tax recorded in Malta?
- The lowest recorded value was 30.55 Percentage of taxable income in 2000.
- How does Malta rank for effective tax rates for income based tax incentives - corporate tax?
- Malta ranks 4th out of 41 countries with data for 2018.
- Is effective tax rates for income based tax incentives - corporate tax 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 income 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 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.