Malta Corporate Tax Calculator 2026
Calculate Corporate Income Tax in Malta. Full imputation system at 35% with shareholder refunds: trading 5/7 (~11.7% effective), passive 6/7 (~1.5% effective).
Malta Tax System
Malta operates a full imputation corporate tax system. Companies pay tax at 35% on profits. When dividends are distributed, shareholders receive a refund of the tax paid by the company — 5/7 for trading income (effective ~11.7%) and 6/7 for passive income (effective ~1.5%). This makes Malta one of the most competitive corporate tax regimes in the EU.
2026 Rates: Statutory 35%, Effective: ~11.7% trading / ~1.5% passive after refund.
Malta Corporate Tax Calculator 2026
Calculate corporate tax in Malta 2026. Full imputation 35% with refund system.
Taxable Profit€100,000
Statutory Tax (35%)€35,000
Refund (71/7)€25,000
Effective Tax€10,00010.00%
Net Profit€90,000