Corporate Tax Comparison

France vs Malta

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

Published — France: 2/14/2024 · Malta: 2/14/2024 · Time of Update — France: 9/26/2026 · Malta: 9/25/2026

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Compare Corporate Tax

France

Malta

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — France: 2/14/2024 · Malta: 2/14/2024 · Time of Update — France: 9/26/2026 · Malta: 9/25/2026

Corporate Income Tax (CIT)

France

Malta

General CIT Rate:

Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits if turnover is at most EUR 10 million and the capital is fully paid and at least 75% held by individuals, directly or through a company itself at least 75% held by individuals.

General CIT Rate:

CIT Return Due Date:

For a 31 December year-end, the return is due on the second working day after 1 May, with 15 extra days when filed online (20 May 2026 for FY 2025).

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:

Balance due on 15 May of the following year for a 31 December year-end.

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:

By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15); none in the first financial year or when CIT is under EUR 3,000.

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)

France

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

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

25/0/25

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

0/0/0

Value-Added Tax (VAT)

France

Malta

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

France

Malta

General Capital Gain Tax Rate:

Taxed at the standard CIT rate as a rule; a reduced rate applies to certain gains.

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

France

Malta

Composite Effective Average Tax Rate:

23.66

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

15.38

Composite Effective Marginal Tax Rate:

-9.75%

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