Corporate Tax Comparison

Malta vs Puerto Rico

Compare Malta and Puerto Rico corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Malta: 4/04/2026 · Puerto Rico: 4/06/2026

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Compare Corporate Tax

Malta

Puerto Rico

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Malta: 4/04/2026 · Puerto Rico: 4/06/2026

Corporate Income Tax (CIT)

Malta

Puerto Rico

General CIT Rate:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

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:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the 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 Payment Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

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:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

Withholding Tax (WHT)

Malta

Puerto Rico

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

Resident Withholding Tax (Dividend/Interest/Royalty):

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

0/0/0

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

10/29/29

Value-Added Tax (VAT)

Malta

Puerto Rico

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

11.5

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Malta

Puerto Rico

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:

Effective Tax Rate (ETR)

Malta

Puerto Rico

Composite Effective Average Tax Rate:

28.80%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

-9.75%

Composite Effective Marginal Tax Rate:

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