Malta: a distinctive tax regime within the European framework
- World Tax & Law Editorial Team
- Nov 23, 2025
- 2 min read
Malta has developed one of the most unique and sophisticated tax systems within the European landscape. Although the statutory corporate income tax rate stands at 35 %, the country operates a refund mechanism that significantly reduces the effective tax burden for many types of activities. This structure, fully compliant with EU law, has positioned Malta as an attractive hub for international holding structures, cross-border trading operations and global service companies.
