Malta vs Belgium
Corporate Tax Comparison
Time of Update: Malta: 4/04/2026 / Belgium: 3/24/2026
Compare Malta and Belgium corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malta vs Belgium Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malta
Belgium
General CIT Rate:
35
General CIT Rate:
25
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 Return Due Date:
The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.
CIT Payment Due Date:
The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.
CIT Payment Due Date:
Under normal circumstances, within two months of issuing the assessment notice.
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.
CIT Estimated Payment Due Date:
(Optional) Quarterly installment payments.
Withholding Tax (WHT)
Malta
Belgium
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malta
Belgium
General Capital Gain Tax Rate:
Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.
Effective Tax Rate (ETR)
Malta
Belgium
Composite Effective Average Tax Rate:
28.80%
Composite Effective Average Tax Rate:
25%
Composite Effective Marginal Tax Rate:
-9.75%
Composite Effective Marginal Tax Rate:
18%-19%
