Malta vs South Korea
Corporate Tax Comparison
Time of Update: Malta: 4/04/2026 / South Korea: 4/04/2026
Compare Malta and South Korea corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malta vs South Korea Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malta
South Korea
General CIT Rate:
35
General CIT Rate:
Progressive: 10% (up to 200M KRW), 20% (200M-20B KRW), 22% (20B-300B KRW), 25% (over 300B KRW)
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:
Mid-term tax returns: within two months from the end of the six-month period; annual tax returns: within three months from the end of the fiscal year.
CIT Payment Due Date:
The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.
CIT Payment Due Date:
The submission of the declaration form (instalment payments are allowed in the case of elections).
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:
N/A
Withholding Tax (WHT)
Malta
South Korea
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malta
South Korea
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:
25 (the same as the normal CIT rate for corporations over 300B KRW taxable income)
Effective Tax Rate (ETR)
Malta
South Korea
Composite Effective Average Tax Rate:
28.80%
Composite Effective Average Tax Rate:
24.87%
Composite Effective Marginal Tax Rate:
-9.75%
Composite Effective Marginal Tax Rate:
22.0%
