Taxes on income, profits and capital gains in Malta

Malta: Taxes on income, profits and capital gains was 41.7% in 2024. ▲ Rising

Latest (2024)
41.7%
Change on year
up 12.9%
World rank
10th
of 153 countries
All-time high
41.7%
in 2024
All-time low
14.6%
in 1976
Years of data
52
1972–2024

Taxes on income, profits and capital gains in Malta, 1972–2024

10203040197219982024

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of revenue.

Analysis

In 2024, taxes on income, profits and capital gains in Malta stood at 41.7%. That is the highest value across all 52 years on record.

The figure is up 12.9% on the previous year and up 30.1% over ten years.

Over the whole period, taxes on income, profits and capital gains in Malta peaked at 41.7% in 2024 and was at its lowest, 14.6%, in 1976.

That places Malta 10th out of 153 countries with data for 2024, putting it in the top 10%.

The long-run direction has been consistently rising across the 52 years of available data.

Taxes on income, profits and capital gains in Malta, year by year

Annual values for Taxes on income, profits and capital gains (% of revenue) in Malta, 1972 to 2024.
Year % of revenue Change
1972 19.0%
1973 19.2% +1.0%
1974 14.9% -22.5%
1975 14.7% -1.4%
1976 14.6% -0.5%
1977 19.3% +32.0%
1978 21.0% +8.9%
1980 27.0% +28.7%
1981 24.5% -9.3%
1982 24.9% +1.7%
1983 23.9% -4.1%
1984 22.3% -6.5%
1985 22.7% +1.9%
1986 23.2% +2.0%
1987 23.1% -0.5%
1988 20.3% -12.3%
1989 21.7% +7.4%
1990 20.3% -6.5%
1991 19.9% -2.3%
1992 23.7% +19.3%
1993 25.9% +9.3%
1994 25.0% -3.5%
1995 22.1% -11.6%
1996 19.1% -13.7%
1997 22.2% +16.6%
1998 21.7% -2.2%
1999 23.0% +5.7%
2000 24.3% +5.9%
2001 25.5% +4.9%
2002 27.0% +5.6%
2003 28.2% +4.4%
2004 26.2% -6.9%
2005 25.7% -1.8%
2006 27.5% +6.8%
2007 31.0% +12.6%
2008 30.5% -1.3%
2009 32.1% +5.1%
2010 30.0% -6.4%
2011 30.4% +1.1%
2012 31.8% +4.6%
2013 33.1% +4.2%
2014 32.1% -3.1%
2015 31.8% -0.8%
2016 33.9% +6.6%
2017 33.9% -0.1%
2018 33.1% -2.4%
2019 35.1% +6.1%
2020 34.7% -1.1%
2021 37.3% +7.3%
2022 37.6% +0.7%
2023 37.0% -1.7%
2024 41.7% +12.9%

Malta compared with similar countries

  • Malta's 41.7% is above the median for high income countries, which is 24.5%, 1.7× the median. (55 countries reporting)
  • Malta's 41.7% is above the median for Middle East, North Africa, Afghanistan & Pakistan, which is 19.3%, 2.2× the median. (13 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
1970s 17.5% 14.6% 21.0% 7
1980s 23.4% 20.3% 27.0% 10
1990s 22.3% 19.1% 25.9% 10
2000s 27.8% 24.3% 32.1% 10
2010s 32.5% 30.0% 35.1% 10
2020s 37.7% 34.7% 41.7% 5

Countries ranked near Malta

  1. 7 South Africa 50.8% compare
  2. 8 Malaysia 47.6% compare
  3. 9 Ireland 45.2% compare
  4. 11 Nicaragua 41.3% compare
  5. 12 Mexico 41.3% compare
  6. 13 United Kingdom of Great Britain and Northern Ireland 40.6% compare

See the full ranking of 194 places →

More public sector data for Malta

All data for Malta →

Frequently asked questions

What is taxes on income, profits and capital gains in Malta?
Taxes on income, profits and capital gains in Malta was 41.7% in 2024, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on income, profits and capital gains recorded in Malta?
The highest recorded value was 41.7% in 2024.
What is the lowest taxes on income, profits and capital gains recorded in Malta?
The lowest recorded value was 14.6% in 1976.
How does Malta rank for taxes on income, profits and capital gains?
Malta ranks 10th out of 153 countries with data for 2024.
Is taxes on income, profits and capital gains rising or falling in Malta?
Over the last ten years it is up 30.1%. The long-run trend across the full record is rising.
Where does this Malta data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of revenue). Statizoid updates them automatically from the source API.

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Taxes on income, profits and capital gains in Malta. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 16 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-revenue/malta/

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About this data

Indicator
Taxes on income, profits and capital gains (% of revenue)
Unit
% of revenue
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
194 places, 5,670 data points, 1972–2024
Last refreshed

Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.