Corporate Tax Comparison

Japan vs Malta

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

Published — Japan: 2/14/2024 · Malta: 2/14/2024 · Time of Update — Japan: 10/03/2026 · Malta: 9/25/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Japan

Malta

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Japan: 2/14/2024 · Malta: 2/14/2024 · Time of Update — Japan: 10/03/2026 · Malta: 9/25/2026

Corporate Income Tax (CIT)

Japan

Malta

General CIT Rate:

23.2

General CIT Rate:

CIT Return Due Date:

Within two months after the end of the company's fiscal year.

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:

Within two months after the end of the company's fiscal year.

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:

Within two months after the end of the sixth month of the company's accounting period.

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)

Japan

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

20/20/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

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

15-20/20/20

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

0/0/0

Value-Added Tax (VAT)

Japan

Malta

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Japan

Malta

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income 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)

Japan

Malta

Composite Effective Average Tax Rate:

28.36

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

29.26

Composite Effective Marginal Tax Rate:

-9.75%

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