Taxation on labour in Malta lowest in the EU

Justine Bielik | Published on 03 May 2013

Chetcuti Cauchi


Eurostat has published the latest figures on the taxation landscape in the EU. The summary shows that in 2011 Malta had the lowest implicit tax rate on labour: 22.7%, comparing to the EU average of 35.8%. The implicit tax rate on consumption was 19%, which was close to the EU average of 20.1%.

Malta is also among the Member States with the highest corporate income tax rate of 35% together with France 36.1% and Belgium 34% and close to the EU average personal income tax rate which in 2013 is, so far, 38.3%. At 18%, the Malta VAT rate is below the EU average of 21.3%.

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