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    Malta vs Portugal: tax compared

    Malta's headline personal income tax rate is 35% and Portugal's is 48%. Company tax is 35% in Malta and 19% in Portugal. Both figures come from each country's official tax guidance, checked on 12 October 2026.

    Face to face.

    Malta

    Portugal

    Personal income tax

    35%Lower

    Progressive, top rate above €60,000

    Personal income tax

    48%

    Top band · plus solidarity surcharge of 2.5% above EUR 80,000 and 5% above EUR 250,000 (53% at the top)

    Company tax

    35%

    Shareholder refunds usually cut it to 5% · 15% (optional final tax, no refunds)

    Company tax

    19%Lower

    Standard mainland rate for tax periods starting in 2026; 18% in 2027, 17% from 2028 · 15% (SMEs and small mid caps, first EUR 50,000)

    Special tax regime: Yes

    Official guidancechecked 12 October 2026

    Special tax regime: Yes

    Official guidancechecked 12 October 2026

    What the headline misses.

    Regional and local taxes, social security, treaty relief and each country's residency test decide what you actually pay. The headline rate is where the comparison starts, not where it ends.

    Tax guideMalta: rates, residency and recent changesTax guidePortugal: rates, residency and recent changes

    Questions

    What people ask.

    Straight answers, from the figures above.

    On the headline rate, Malta (35%) is lower than Portugal (48%). Local and regional taxes, social security and any special regime can change what you actually pay, so compare your own income before you decide.

    On the headline rate, Portugal (19%) is lower than Malta (35%). Exemptions, small-profit rates and where the company is managed from change the real figure.

    From each country's official tax guidance, linked on this page and checked on 12 October 2026. Heed rechecks its rates on a rolling schedule and as soon as an official page changes.

    No. Heed is information, not advice. The headline rate is where a comparison starts; a qualified adviser in each country should confirm your position.

    Rules move. Heed watches both.

    Heed follows Malta and Portugal from their official sources and tells you when a rule that affects you changes, and the Scenario Planner runs your own income through both.

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