Corporate Tax Comparison

Luxembourg vs Malta

Compare Luxembourg and Malta corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Luxembourg: 4/05/2026 · Malta: 4/04/2026

Base Country/Region

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Compare Corporate Tax

Luxembourg

Malta

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Luxembourg: 4/05/2026 · Malta: 4/04/2026

Corporate Income Tax (CIT)

Luxembourg

Malta

General CIT Rate:

23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])

General CIT Rate:

CIT Return Due Date:

December 31 of the following year.

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 Payment Due Date:

At the end of the month following the receipt of the tax assessment receipt.

CIT Payment Due Date:

The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.

CIT Estimated Payment Due Date:

Quarterly installment payment.

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.

Withholding Tax (WHT)

Luxembourg

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

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

15/0/0

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

0/0/0

Value-Added Tax (VAT)

Luxembourg

Malta

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Luxembourg

Malta

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraint.

General Capital Gain Tax Rate:

Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.

Effective Tax Rate (ETR)

Luxembourg

Malta

Composite Effective Average Tax Rate:

23.24%

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

18.09%

Composite Effective Marginal Tax Rate:

-9.75%

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