Corporate Tax Comparison

United Kingdom vs Malta

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

Published — United Kingdom: 2/14/2024 · Malta: 2/14/2024 · Time of Update — United Kingdom: 9/24/2026 · Malta: 9/25/2026

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Compare Corporate Tax

United Kingdom

Malta

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — United Kingdom: 2/14/2024 · Malta: 2/14/2024 · Time of Update — United Kingdom: 9/24/2026 · Malta: 9/25/2026

Corporate Income Tax (CIT)

United Kingdom

Malta

General CIT Rate:

1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.

General CIT Rate:

CIT Return Due Date:

Tax returns need to be submitted within one year after the end of the accounting period.

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:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

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:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

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)

United Kingdom

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

0/20/20

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

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

0/20/20

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

0/0/0

Value-Added Tax (VAT)

United Kingdom

Malta

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

United Kingdom

Malta

General Capital Gain Tax Rate:

Capital gains are subject to the regular corporate tax rate.

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

United Kingdom

Malta

Composite Effective Average Tax Rate:

22.55

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

11.51

Composite Effective Marginal Tax Rate:

-9.75%

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