Malta Corporate Tax Calculator 2026 (35%)
Estimate corporate income tax in Malta on any profit: tax due, effective rate and profit after tax, with the 35% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Malta
Standard company rate (before any shareholder refund): a flat 35% on taxable profit. Optional FITWI 15% final tax (elect for at least 5 years; no shareholder refunds or credits): a flat 15% on taxable profit.
Year of assessment 2027 (financial year 2026)
35% company rate; shareholder refunds on distributions (usually 6/7) can bring the net burden well below that - not modelled
Who qualifies for the lower rates
- Refund system: shareholders receiving dividends from the Maltese Taxed Account or Foreign Income Account may claim a refund of 6/7, 5/7 or 2/3 of the company tax on the distributed profits, depending on the income type. The calculator shows the 35% company-level tax only.
- FITWI Regulations (published 2 September 2025): entities may elect a final 15% rate from the year of assessment 2025 onwards; locked in for 5 years; the tax is final and not refundable.
- Petroleum profits outside post-1996 production sharing contracts are taxed at 50%.
Local taxes and minimum taxes
Pillar Two top-up for groups >= EUR 750m not modelled.
Filing and payment
Return by the later of 9 months after year end or 31 March after the year of assessment; provisional tax in three instalments (20%/30%/50%) every four months
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Malta?
Standard company rate (before any shareholder refund): a flat 35% on taxable profit. Optional FITWI 15% final tax (elect for at least 5 years; no shareholder refunds or credits): a flat 15% on taxable profit.
How much corporate tax is due on a profit of €100,000.00?
On a taxable profit of €100,000.00 this calculator estimates €35,000.00 of tax, an effective rate of 35%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Refund system: shareholders receiving dividends from the Maltese Taxed Account or Foreign Income Account may claim a refund of 6/7, 5/7 or 2/3 of the company tax on the distributed profits, depending on the income type. The calculator shows the 35% company-level tax only. FITWI Regulations (published 2 September 2025): entities may elect a final 15% rate from the year of assessment 2025 onwards; locked in for 5 years; the tax is final and not refundable. Petroleum profits outside post-1996 production sharing contracts are taxed at 50%.
When is the corporate tax return due?
Return by the later of 9 months after year end or 31 March after the year of assessment; provisional tax in three instalments (20%/30%/50%) every four months
Does the estimate include local taxes and minimum taxes?
Pillar Two top-up for groups >= EUR 750m not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against PwC and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Malta - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 30 September 2026) — PwC
- Malta - Corporate - Tax administration (PwC Worldwide Tax Summaries) — PwC
- Malta - Corporate - Other issues / income determination: shareholder tax refunds (PwC Worldwide Tax Summaries) — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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