Destination comparison · figures reviewed 16 July 2026 Cyprus vs Malta: the 2026 tax picture
Both snapshots record the same 35% top personal income-tax rate. Compare the six sourced measures below before testing the result against your facts.
Six measures, side by side.
Each value carries the country snapshot source and retrieval date. A missing value stays marked for live research.
| Measure | Cyprus | Malta |
|---|---|---|
| Top personal income rate | 35%PwC Worldwide Tax Summaries - Cyprus | 35%PwC Worldwide Tax Summaries - Malta |
| Capital gains | 0%PwC Worldwide Tax Summaries - Cyprus | 0%PwC Worldwide Tax Summaries - Malta |
| Wealth tax | NoPwC Worldwide Tax Summaries - Cyprus | NoPwC Worldwide Tax Summaries - Malta |
| Inheritance tax | NoPwC Worldwide Tax Summaries - Cyprus | No — No IHT; 5% duty on transfers of immovables and certain sharesPwC Worldwide Tax Summaries - Malta |
| Exit tax | NoPwC Worldwide Tax Summaries - Cyprus | NoPwC Worldwide Tax Summaries - Malta |
| Special regime | Non-dom regime: dividends/interest free of defence tax for 17 yearsPwC Worldwide Tax Summaries - Cyprus | Non-dom remittance basis; 15% flat programmes (Global Residence, HNWI, retirees)PwC Worldwide Tax Summaries - Malta |
Who each may fit.
Cyprus
Cyprus may fit profiles prioritising a 35% top headline income-tax rate and no general headline capital-gains tax. This is orientation only; residence, income source and asset facts decide the result.
Malta
Malta may fit profiles prioritising a 35% top headline income-tax rate and no general headline capital-gains tax. This is orientation only; residence, income source and asset facts decide the result.
Direct answers.
Which has the lower income tax, Cyprus or Malta?
Both snapshots record the same 35% top personal income-tax rate.
How do capital gains compare?
The snapshots record 0% for Cyprus and 0% for Malta as headline capital-gains rates. Asset type and trading status can change the treatment.
Does either country have an exit tax?
Neither snapshot records a general personal exit tax. Departure from your current country can still trigger a separate charge, so origin-country rules require their own review.
Which country fits my situation?
The better fit depends on your residence pattern, income source, assets and route eligibility. The notes above are orientation for a qualified-advisor conversation and do not select a jurisdiction for you.
Test Cyprus against Malta.
The free comparison opens with both countries selected.