Corporate Tax Comparison

Monaco vs Malta

Compare Monaco 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 — Monaco: 4/05/2026 · Malta: 4/04/2026

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Compare Corporate Tax

Monaco

Malta

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Monaco: 4/05/2026 · Malta: 4/04/2026

Corporate Income Tax (CIT)

Monaco

Malta

General CIT Rate:

The corporate income tax rate in Monaco is 25% for companies that derive more than 25% of their revenue from operations outside of Monaco. Companies that do not meet this criterion are generally exempt from CIT.https://gsl.org/en/taxes/monaco/

General CIT Rate:

CIT Return Due Date:

Corporate tax returns in Monaco must be filed annually. The specific due dates can vary, but typically, tax returns are required to be submitted within 3 months following the end of the financial 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:

The payment of corporate income tax in Monaco is generally due within 3 months of the end of the financial year, coinciding with the tax return filing deadline

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:

Monaco requires companies to make estimated tax payments throughout the year. These payments are usually based on the previous year's tax liability and are typically made in four installments. The exact dates for these installments are determined by the tax authorities, but they commonly fall at the end of each quarter

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)

Monaco

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

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

0/0/0

Value-Added Tax (VAT)

Monaco

Malta

General VAT Rate:

20%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Monaco

Malta

General Capital Gain Tax Rate:

Monaco does not levy a general capital gains tax on individuals. This means that residents do not pay taxes on capital gains from the sale of assets such as real estate or investments. However, companies subject to corporate income tax in Monaco will have their capital gains taxed as part of their overall corporate tax liability

General Capital Gain Tax Rate:

Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.

Effective Tax Rate (ETR)

Monaco

Malta

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

-9.75%

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