Malta vs Greece taxes (2026): company, dividends and residency

Malta vs Greece tax rates at a glance

Tax	🇲🇹 Malta	🇬🇷 Greece
Income tax	Income tax: 0%-35% Top marginal rate: 35% Foreign income for non-doms: 0% if not remitted Employee social security: 10% Self-employed social security: 15%	First income band: 9% General top rate: 44% Rental income: 15% - 45% Dividends: 5% Interest: 15% Royalties: 20% Electronic-payment shortfall: 22%
Corporate tax	Standard corporate income tax: 35% Elective final income tax: 15% Dividend withholding tax: 0% in most cases Foreign company income: Malta-source / remitted income	Standard corporate income tax: 22% Qualifying credit institutions: 29% Agricultural cooperatives and qualifying producer groups: 10% Corporate tax advance: 80% Pillar Two minimum effective rate: 15% Dividend withholding: 5%
Capital gains tax	Capital gains tax: Up to 35% Maltese property transfer WHT: 8% / 10% Foreign capital gains for non-doms: 0% if not remitted Listed share exemptions: Available	Qualifying securities gains: 15% Listed-share gains: 0% / 15% Individual real-estate gains: Suspended through 2026 Listed-share sales tax: 1‰ Qualifying start-up stock options: 5%
Dividend tax	General dividend withholding tax: 0% Untaxed-income distribution WHT: 15% Maltese company dividends: Usually no extra tax Foreign dividends: 0%-35% depending on status	Individual dividend tax: 5% Dividend withholding: 5% Standard corporate tax before distribution: 22% Simple combined company and dividend burden: 25.9% Interest withholding: 15% Royalties withholding: 20%
Wealth tax	Net wealth tax: 0% Net worth tax: 0% Annual asset tax: 0%	General net wealth tax: 0% ENFIA building main tax: EUR 2 - 16.20/m² High-value ENFIA adjustment: Applies above EUR 500,000 Special Real Estate Tax for some legal entities: 15% Real-estate transfer tax: 3%
Inheritance / estate tax	Inheritance tax: 0% Causa mortis duty: 5% Reduced residential duty: 3.5% Late filing interest: 4% p.a.	Category A: 0% - 10% Category B: 0% - 20% Category C: 0% - 40% Category A parental or bank-transferred gift: 10% above EUR 800,000 Category B cash gift: 20% Category C cash gift: 40%
VAT / GST / sales tax	VAT: 18%	VAT: 24% / 13% / 6%

Who wins on each tax

Personal income taxMalta

Malta's progressive top rate is 35%, below Greece's 44%, although Malta's social security and residence/domicile rules can materially affect the result.

Corporate taxGreece

Greece's standard corporate rate is 22%; Malta's standard rate is 35% before shareholder refunds or its elective 15% final-tax route.

Capital gains taxGreece

Greece generally taxes qualifying securities gains at 15%, while Malta can tax gains under income-tax rules up to 35%; Malta's non-dom remittance result is fact-specific.

Dividend taxMalta

Malta generally has 0% dividend withholding and an imputation system; Greece generally withholds 5%, with recipient status and company-level tax still relevant.

Wealth taxTie

Neither country has a broad net wealth tax, but Malta has property-transfer costs and Greece has annual ENFIA and possible legal-entity property charges.

The verdict

Malta's personal scale tops at 35%, below Greece's 44%, and non-domiciled residents can have remittance-basis outcomes. That advantage depends on residence, domicile, remittance and minimum-tax rules.

Greece is usually better for a straightforward company or portfolio: its corporate rate is 22%, dividends are 5% and qualifying securities gains are generally 15%, while Malta's company rate is 35% before refund mechanics.

Choose Malta for a real cross-border structure that can use its imputation and residence framework; choose Greece for simpler low headline rates. Substance, beneficial ownership, CFC and treaty eligibility are not optional details.

How to read this comparison

Malta is a structuring jurisdiction; Greece is usually the simpler low-rate jurisdiction. The Malta result only works when the residence, domicile, remittance and company-substance facts are genuine.

Frequently asked questions

Is Malta or Greece lower tax?

Greece is usually lower for company profits, dividends and qualifying securities gains. Malta can be better for a carefully structured non-dom or company-refund profile, but the result depends on substance and remittance.

Does Malta have dividend withholding tax?

Malta generally has no dividend withholding tax, but the company's 35% tax, imputation system, shareholder refunds and recipient residence determine the effective result.