Corporate Tax Comparison

Israel vs Malta

Compare Israel 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 — Israel: 4/04/2026 · Malta: 4/04/2026

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Compare Corporate Tax

Israel

Malta

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Israel: 4/04/2026 · Malta: 4/04/2026

Corporate Income Tax (CIT)

Israel

Malta

General CIT Rate:

CIT Return Due Date:

Within five months 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:

If the remaining balance is paid before the end of the first month after the end of the tax year, the taxpayer should be completely exempt from any interest and linkage differences.

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:

Taxpayers must prepay their taxes on a monthly basis before the 15th of each month. According to a fixed percentage of the company's turnover, there are 12 months of prepayments, or based on the previous year's tax assessment, there are 10 months of payments starting from the second month of the company's tax 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.

Withholding Tax (WHT)

Israel

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

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

25/0-25/25

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

0/0/0

Value-Added Tax (VAT)

Israel

Malta

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Israel

Malta

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income 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)

Israel

Malta

Composite Effective Average Tax Rate:

21.47%

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

16.63%

Composite Effective Marginal Tax Rate:

-9.75%

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