Ecuador vs Malta
Corporate Tax Comparison
Time of Update: Ecuador: 4/06/2026 / Malta: 4/04/2026
Compare Ecuador and Malta corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ecuador vs Malta Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ecuador
Malta
General CIT Rate:
Corporate Income Tax (CIT) rates vary depending on the company’s shareholder structure and disclosure compliance, with rates of 22%, 25%, or 28%.
General CIT Rate:
35
CIT Return Due Date:
Between April 9 and April 28 each 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:
Between April 9 and April 28 each 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:
NA
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)
Ecuador
Malta
Resident Withholding Tax (Dividend/Interest/Royalty):
0/2/10
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ecuador
Malta
General Capital Gain Tax Rate:
Gains from the transfer of equity rights, such as shares, are taxed at a rate of 10%.
General Capital Gain Tax Rate:
Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.
Effective Tax Rate (ETR)
Ecuador
Malta
Composite Effective Average Tax Rate:
23.34%
Composite Effective Average Tax Rate:
28.80%
Composite Effective Marginal Tax Rate:
18.60%
Composite Effective Marginal Tax Rate:
-9.75%
