Latvia vs Malta
Corporate Tax Comparison
Time of Update: Latvia: 4/04/2026 / Malta: 4/04/2026
Compare Latvia and Malta corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Latvia vs Malta Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Latvia
Malta
General CIT Rate:
20 (only payable when distributing profits).
General CIT Rate:
35
CIT Return Due Date:
The tax deadline is one month. If taxpayers are allowed to pre-order proof documents quarterly, the tax period is one quarter. If there is a tax base, the tax return should be submitted on or before the 20th day of each month (quarter).
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 there is a tax base, the tax payable should be paid on or before the 23rd day of the next tax filing period each month.
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:
No estimated CIT 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)
Latvia
Malta
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Latvia
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)
Latvia
Malta
Composite Effective Average Tax Rate:
17.00%
Composite Effective Average Tax Rate:
28.80%
Composite Effective Marginal Tax Rate:
0.00%
Composite Effective Marginal Tax Rate:
-9.75%
