Corporate Tax Comparison

Malta vs Vietnam

Compare Malta and Vietnam 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 · Vietnam: 8/07/2024 · Time of Update — Malta: 9/25/2026 · Vietnam: 9/27/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Malta

Vietnam

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Malta: 2/14/2024 · Vietnam: 8/07/2024 · Time of Update — Malta: 9/25/2026 · Vietnam: 9/27/2026

Corporate Income Tax (CIT)

Malta

Vietnam

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:

For CIT finalisation, the due date is the last day of the 3rd month of the following financial 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 same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial 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:

Quarterly payments must be made no later than the 30th day of the next quarter.

Withholding Tax (WHT)

Malta

Vietnam

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

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

0/0/0

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

0/5/10

Value-Added Tax (VAT)

Malta

Vietnam

General VAT Rate:

10%

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malta

Vietnam

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:

Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.

Effective Tax Rate (ETR)

Malta

Vietnam

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

-9.75%

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