Corporate Tax Comparison

Malta vs Ukraine

Compare Malta and Ukraine 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 · Ukraine: 2/14/2024 · Time of Update — Malta: 9/25/2026 · Ukraine: 4/05/2026

Base Country/Region

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Compare Corporate Tax

Malta

Ukraine

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Malta: 2/14/2024 · Ukraine: 2/14/2024 · Time of Update — Malta: 9/25/2026 · Ukraine: 4/05/2026

Corporate Income Tax (CIT)

Malta

Ukraine

General CIT Rate:

18%

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 quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting 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:

According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.

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)

Malta

Ukraine

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

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

0/0/0

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

15/15/15

Value-Added Tax (VAT)

Malta

Ukraine

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malta

Ukraine

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 subject to the standard corporate income tax rate of 18%.

Effective Tax Rate (ETR)

Malta

Ukraine

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

-9.75%

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