Seychelles vs Malta
Corporate Tax Comparison
Time of Update: Seychelles: 4/06/2026 / Malta: 4/04/2026
Compare Seychelles and Malta corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Seychelles vs Malta Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Seychelles
Malta
General CIT Rate:
Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).
General CIT Rate:
35
CIT Return Due Date:
The due date for corporate income tax returns is typically six months after 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:
Corporate income tax payments are generally due six months after the end of the financial year, in line with the 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:
Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.
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)
Seychelles
Malta
Resident Withholding Tax (Dividend/Interest/Royalty):
0/NA/NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Seychelles
Malta
General Capital Gain Tax Rate:
Capital gains are not subject to tax in Seychelles.
General Capital Gain Tax Rate:
Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.
Effective Tax Rate (ETR)
Seychelles
Malta
Composite Effective Average Tax Rate:
23.20%
Composite Effective Average Tax Rate:
28.80%
Composite Effective Marginal Tax Rate:
17.33%
Composite Effective Marginal Tax Rate:
-9.75%
