Corporate Tax Comparison

Malta vs Portugal

Compare Malta and Portugal 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 · Portugal: 2/14/2024 · Time of Update — Malta: 9/25/2026 · Portugal: 10/01/2026

Base Country/Region

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Compare Corporate Tax

Malta

Portugal

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Malta: 2/14/2024 · Portugal: 2/14/2024 · Time of Update — Malta: 9/25/2026 · Portugal: 10/01/2026

Corporate Income Tax (CIT)

Malta

Portugal

General CIT Rate:

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:

The last day of the fifth month after the end of the tax 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 Payment Due Date:

The last day of the fifth month after the end of the tax year.

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:

Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.

Withholding Tax (WHT)

Malta

Portugal

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

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

0/0/0

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

25/0-25/0-25

Value-Added Tax (VAT)

Malta

Portugal

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malta

Portugal

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:

19 (same as the normal CIT rate for corporations)

Effective Tax Rate (ETR)

Malta

Portugal

Composite Effective Average Tax Rate:

28.80%

Composite Effective Average Tax Rate:

27.53%

Composite Effective Marginal Tax Rate:

-9.75%

Composite Effective Marginal Tax Rate:

15.40%

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