Corporate Tax Comparison

Bermuda vs Malta

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

Published — Bermuda: 5/17/2025 · Malta: 2/14/2024 · Time of Update — Bermuda: 3/31/2026 · Malta: 9/25/2026

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Compare Corporate Tax

Bermuda

Malta

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Bermuda: 5/17/2025 · Malta: 2/14/2024 · Time of Update — Bermuda: 3/31/2026 · Malta: 9/25/2026

Corporate Income Tax (CIT)

Bermuda

Malta

General CIT Rate:

15% (if subject to Bermuda CIT) or 0%.

General CIT Rate:

CIT Return Due Date:

If subject to Bermuda CIT, tax returns are proposed to be due by the 15th day of the 10th month following the fiscal 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:

Upon filing the CIT return (if applicable), a 'true-up' payment considering previous estimated payments must be made no later than the due date of the return, regardless of when the return is filed.

CIT Payment Due Date:

Generally, the tax for the year is due and payable on the tax return date; the extension for electronic filing applies only to submitting the return, not to paying the tax.

CIT Estimated Payment Due Date:

Taxes are paid in instalments.

The first instalment is proposed to be due by the 15th day of the 8th month after the beginning of the fiscal year, amounting to 50% of the expected tax liability for the year.

The second instalment is due by the 15th day of the 12th month after the beginning of the fiscal year, bringing the total instalments to 90% of the expected tax liability for the 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)

Bermuda

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

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

0/0/0

Value-Added Tax (VAT)

Bermuda

Malta

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Bermuda

Malta

General Capital Gain Tax Rate:

There is no VAT or sales tax in Bermuda.

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Bermuda

Malta

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

-9.75%

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