Switzerland vs Malta
Compare Switzerland 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 — Switzerland: 4/01/2026 · Malta: 4/04/2026
Switzerland
MaltaBasic Corporate Tax Comparison
Time of Update — Switzerland: 4/01/2026 · Malta: 4/04/2026Corporate Income Tax (CIT)
SwitzerlandMaltaGeneral CIT Rate:
Federal corporate income tax: after-tax profit of 8.5% (pre-tax profit of 7.83%). State and local CIT is added to federal CIT, resulting in an overall effective tax rate between 11.9% and 21.0%, depending on the company's domicile in Switzerland.
General CIT Rate:
35
CIT Return Due Date:
The due date varies from canton to canton (usually between six and nine months after the close of the business 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:
The due date varies from canton to canton.
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:
Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton.
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)
SwitzerlandMaltaResident Withholding Tax (Dividend/Interest/Royalty):
0%-35% / 0%-35% / 0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
0%-35% / 0%-35% / 0
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Value-Added Tax (VAT)
SwitzerlandMaltaCapital Gain Tax (CGT)
SwitzerlandMaltaGeneral Capital Gain Tax Rate:
The effective tax rate (ETR) depends on the company’s location of corporate residency in Switzerland. The ETR of a company resident at the capital cities of the Swiss cantons varies between 11.9% and 20.5%. Exceptions to be considered relate to the participation relief and capital gains on real estate.
General Capital Gain Tax Rate:
Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.
Effective Tax Rate (ETR)
SwitzerlandMaltaComposite Effective Average Tax Rate:
17.1%
Composite Effective Average Tax Rate:
28.80%
Composite Effective Marginal Tax Rate:
10.4%
Composite Effective Marginal Tax Rate:
-9.75%
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