Gibraltar vs Malta
Corporate Tax Comparison
Time of Update: Gibraltar: 4/05/2026 / Malta: 4/04/2026
Compare Gibraltar and Malta corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Gibraltar vs Malta Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Gibraltar
Malta
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
General CIT Rate:
35
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
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:
The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
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:
Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
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)
Gibraltar
Malta
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Gibraltar
Malta
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.
Effective Tax Rate (ETR)
Gibraltar
Malta
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
28.80%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
-9.75%
