Corporate Tax Comparison

Canada vs Malta

Compare Canada 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 — Canada: 4/04/2026 · Malta: 4/04/2026

Base Country/Region

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Compare Corporate Tax

Canada

Malta

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Canada: 4/04/2026 · Malta: 4/04/2026

Corporate Income Tax (CIT)

Canada

Malta

General CIT Rate:

Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.

General CIT Rate:

CIT Return Due Date:

After six months from the end of the company's fiscal 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:

Typically, two months after the end of the company's tax year.

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:

Tax installment payments are usually due on the last day of each month.

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)

Canada

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

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

25/25/25

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

0/0/0

Value-Added Tax (VAT)

Canada

Malta

General VAT Rate:

5% - 15%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Canada

Malta

General Capital Gain Tax Rate:

Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular 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)

Canada

Malta

Composite Effective Average Tax Rate:

23.74

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

13.74

Composite Effective Marginal Tax Rate:

-9.75%

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