Malta Has the Highest Corporate Income Tax Rate in Europe

The graphs on corporate income tax in Europe place Malta at the very top of the table. With a corporate income tax (CIT) rate of 35%, Malta has the highest rate among the European countries included in the comparison.

The difference is striking. The European average shown in the graph is 21.6%, meaning that Malta’s rate is more than 13 percentage points above the average. The country immediately below Malta is Germany, at around 30.1%. Portugal follows at around 29.5%, while Italy and the Netherlands are also considerably below Malta.

At the opposite end of the graph is Hungary, with a corporate tax rate of just 9%, followed by Bulgaria at 10%. Cyprus and Ireland are also among the countries with comparatively low rates.

Poland, which is highlighted in the graphs, has a rate of 19%. Seven countries have rates below Poland’s, while 24 have higher rates. Yet Poland itself remains below the European average.

From a Maltese perspective, Malta appears to be a clear outlier. There is a substantial gap between Malta at 35% and most other European countries, with the majority concentrated around the 20–25% range.