Rental Income Tax (Effective) in Malta compared to Europe

Footnote | Export Sort: Alphabetically | Ascending | Descending

Click name of country for detailed information
Albania 15.00%
Andorra 7.50%
Austria 24.92%
Belarus 9.75%
Belgium 8.11%
Bosnia & H. 10.00%
Bulgaria 10.00%
Croatia 8.40%
Cyprus 0.00%
Czech Rep. 5.57%
Denmark 1.63%
Estonia 20.00%
Finland 22.50%
France 10.00%
Germany 2.71%
Greece 7.50%
Hungary 13.50%
Iceland 11.00%
Ireland 10.05%
Italy 17.25%
Latvia 17.25%
Liechtenstein 0.00%
Lithuania 1.96%
Luxembourg 0.00%
Macedonia 7.50%
Malta 23.33%
Moldova 10.00%
Monaco 1.00%
Montenegro 5.40%
Netherlands 13.42%
Norway 20.80%
Poland 13.50%
Portugal 26.44%
Romania 9.60%
Russia 20.00%
Serbia 15.00%
Slovak Rep. 9.28%
Slovenia 22.50%
Spain 19.00%
Sweden 0.00%
Switzerland 48.56%
Turkey 21.94%
UK 0.00%
Ukraine 18.00%

Malta: Rental income taxes (%).

The tax levied on the average annual income on a rental apartment/property in the country.

Assumptions:

  • Gross rental income is /US$1,500/month
  • The property is personally directly owned jointly by husband and wife
  • Both owners are foreigners and non-residents
  • They have no other local income
  • There is no mortgage, i.e., no loan is taken for the purchase


In arriving at the pre-tax profit figure, we calculate, and deduct:

  • Depreciation / capital allowances if available. We assume a value for the apartment based on our valuation research, and depreciate on this basis.


We deduct any other costs which a landlord normally pays - management charges, buildings insurance, realtor agency fees, etc. We either choose a standard percentage deduction (if available) or typical actually incurred costs. If real estate tax is normally payable by the landlord, we deduct that.

Our rental income tax figures are provided by accountants (see list of contributors). For more details see the Data FAQ.

Source: Global Property Guide Research, Contributing Accounting Firms


Malta's Central Bank generates annual and quarterly house price indices. The European Central Bank also has a quarterly residential property price index for Malta. General economics statistics also come from the Central Bank of Malta, and the National Statistics Office.