Corporate Tax Comparison

Malta vs United States

Compare Malta and United States 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 · United States: 2/14/2024 · Time of Update — Malta: 9/25/2026 · United States: 9/21/2026

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Compare Corporate Tax

Malta

United States

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Malta: 2/14/2024 · United States: 2/14/2024 · Time of Update — Malta: 9/25/2026 · United States: 9/21/2026

Corporate Income Tax (CIT)

Malta

United States

General CIT Rate:

Federal corporate income tax: 21%. State corporate income tax varies by state, and some states do not impose one.

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:

April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.

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 must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month 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:

Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).

Withholding Tax (WHT)

Malta

United States

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

0/0/0

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

30/30/30

Value-Added Tax (VAT)

Malta

United States

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malta

United States

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:

21% (aligned with the federal CIT rate for corporations)

Effective Tax Rate (ETR)

Malta

United States

Composite Effective Average Tax Rate:

28.80%

Composite Effective Average Tax Rate:

22.69

Composite Effective Marginal Tax Rate:

-9.75%

Composite Effective Marginal Tax Rate:

7.03

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