Corporate Tax Comparison

Belize vs Malta

Compare Belize and Malta corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Belize: 4/01/2026 · Malta: 4/04/2026

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Compare Corporate Tax

Belize

Malta

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Belize: 4/01/2026 · Malta: 4/04/2026

Corporate Income Tax (CIT)

Belize

Malta

General CIT Rate:

Companies in the oil industry: Subject to 25% income tax.
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:

Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%

General CIT Rate:

CIT Return Due Date:

Annual tax returns must be filed by March 31 of the subsequent tax year.

CIT Return Due Date:

After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.

CIT Payment Due Date:

Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.

CIT Payment Due Date:

The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.

CIT Estimated Payment Due Date:

Estimated tax payments follow the same monthly schedule as business tax payments.

CIT Estimated Payment Due Date:

In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.

Withholding Tax (WHT)

Belize

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

15/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Value-Added Tax (VAT)

Belize

Malta

General VAT Rate:

12.5%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Belize

Malta

General Capital Gain Tax Rate:

Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.

Effective Tax Rate (ETR)

Belize

Malta

Composite Effective Average Tax Rate:

25%

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

25%

Composite Effective Marginal Tax Rate:

-9.75%

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