Corporate Tax Comparison

Malta vs Norway

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

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

Base Country/Region

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Compare Corporate Tax

Malta

Norway

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Malta

Norway

General CIT Rate:

22 (25% of some companies in the financial sector).

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 Return Due Date:

At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.

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 Payment Due Date:

Tax arrears must be paid within three weeks after the assessment is announced.

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.

CIT Estimated Payment Due Date:

February 15 and April 15.

Withholding Tax (WHT)

Malta

Norway

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

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

0/0/0

Value-Added Tax (VAT)

Malta

Norway

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malta

Norway

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate. Gains on shares covered by the participation exemption (skatteloven § 2-38) are tax-free, and losses on them are not deductible.

Effective Tax Rate (ETR)

Malta

Norway

Composite Effective Average Tax Rate:

28.80%

Composite Effective Average Tax Rate:

21.41%

Composite Effective Marginal Tax Rate:

-9.75%

Composite Effective Marginal Tax Rate:

23.11%

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