Greece vs Malta
Corporate Tax Comparison
Time of Update: Greece: 4/04/2026 / Malta: 4/04/2026
Compare Greece and Malta corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Greece vs Malta Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Greece
Malta
General CIT Rate:
22
General CIT Rate:
35
CIT Return Due Date:
The last day of the sixth month after the end of the tax 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:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
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:
Six months of equal installment payments.
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)
Greece
Malta
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Greece
Malta
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
General Capital Gain Tax Rate:
Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.
Effective Tax Rate (ETR)
Greece
Malta
Composite Effective Average Tax Rate:
21.05%
Composite Effective Average Tax Rate:
28.80%
Composite Effective Marginal Tax Rate:
20.07%
Composite Effective Marginal Tax Rate:
-9.75%
