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Malta Tax Rates
Category-level tax rates for Malta, with global rank per category.
Ranking basis: lower listed tax rate ranks higher globally. Ties share the same rank.
Tax Categories and Global Rank
| Category | Tax Rate | Global Rank |
|---|---|---|
| BTC Long term capital gains tax rateIndicative top long-term capital gains tax rate for individual investors. | 35% | #131 of 140 |
| Stock dividendsIndicative top personal tax rate on domestic stock dividends. | 0% | #1 of 140 |
| Long term stock holding profitsIndicative top long-term capital gains tax rate on listed stocks. | 0% | #1 of 140 |
Special Situations
- Dividends: Malta uses a full imputation system; individual shareholders are typically not subject to further income tax on dividends of taxed profits from Maltese companies (subject to conditions).
- Listed shares: Certain transfers of shares listed on a recognised stock exchange can be exempt from income tax on capital gains (subject to conditions).
- Crypto characterization: Crypto gains can be taxed differently depending on whether they are treated as capital gains vs trading/business income and on residence/domicile and remittance basis.
General Notes
- Rates are illustrative, simplified, and usually represent top national rates for individuals.
- Local taxes, surtaxes, wealth taxes, and investor classification can materially change outcomes.
- Some countries treat crypto differently from securities, even when held long term.
- For deemed-return regimes (e.g., wealth taxes on notional returns), a realized-gains rate may be shown as 0% with an explanatory note.
- Treaty relief, residency changes, and holding structure can alter effective tax rates.