Malta vs Cyprus
Corporate Tax Comparison
Time of Update: Malta: 4/04/2026 / Cyprus: 4/05/2026
Compare Malta and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malta vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malta
Cyprus
General CIT Rate:
35
General CIT Rate:
12.5
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:
Tax due on March 31 of the second year after the calendar 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 relevant tax is due on August 1 of the year following the calendar year.
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:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Malta
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malta
Cyprus
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:
20
Effective Tax Rate (ETR)
Malta
Cyprus
Composite Effective Average Tax Rate:
28.80%
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
-9.75%
Composite Effective Marginal Tax Rate:
5.92%
