Corporate Tax Comparison

Czech Republic vs Malta

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

Published — Czech Republic: 2/14/2024 · Malta: 2/14/2024 · Time of Update — Czech Republic: 10/02/2026 · Malta: 9/25/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Czech Republic

Malta

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Czech Republic: 2/14/2024 · Malta: 2/14/2024 · Time of Update — Czech Republic: 10/02/2026 · Malta: 9/25/2026

Corporate Income Tax (CIT)

Czech Republic

Malta

General CIT Rate:

The tax year starting in 2024 is 21 (previously 19).

General CIT Rate:

CIT Return Due Date:

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

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:

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:

Prepaid taxes are paid every half year or quarter.

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)

Czech Republic

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

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

15-35/15-35/15-35

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

0/0/0

Value-Added Tax (VAT)

Czech Republic

Malta

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Czech Republic

Malta

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Czech Republic

Malta

Composite Effective Average Tax Rate:

20.31%

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

20.73%

Composite Effective Marginal Tax Rate:

-9.75%

Add TKEG Expat™ (DE) as a preferred source on Google

Google Search shows more from the sources you choose. Add this site once and its guides and updates appear more often in Top Stories when you search these topics.

Add as a preferred source

A Full-Service Consulting Firm Backs You Up

TKEG Expat™ (DE) is your trusted overseas business partner. TKEG Expat™ (DE) is a member of the TKEG Group, as is THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets covering approximately 72 percent of global GDP.
With the TKEG Group's strategic advantages, TKEG Expat™ (DE) connects customers to opportunities worldwide and serves them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.

Enterprise Solutions >