What are the general Corporate Income Tax (CIT) rates in Romania and Malta?

For Romania: 16. For Malta: 35.

When are the Corporate Income Tax (CIT) payments due in Romania and Malta?

For Romania: The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.. For Malta: The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due..

When are the Corporate Income Tax (CIT) estimated payments due in Romania and Malta?

For Romania: Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.. For Malta: 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..

What are the resident Withholding Tax (WHT) rates in Romania and Malta?

For Romania: 16/NA/NA. For Malta: 0/15/0.

What are the non-resident Withholding Tax (WHT) rates in Romania and Malta?

For Romania: 16/16/16. For Malta: 0/0/0.

What are the general VAT rates in Romania and Malta?

For Romania: 21. For Malta: 18.

What are the Capital Gain Tax (CGT) rates in Romania and Malta?

For Romania: Capital gains are constrained by the normal corporate income tax rate.. For Malta: Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary..

What are the Composite Effective Average Tax Rates in Romania and Malta?

For Romania: 14.41%. For Malta: 28.80%.

What are the Composite Effective Marginal Tax Rates in Romania and Malta?

For Romania: 6.41%. For Malta: -9.75%.

Corporate Tax Comparison

Romania vs Malta

Q: When are the Corporate Income Tax (CIT) returns due in Romania and Malta?

For Romania: If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.. For Malta: 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..

Compare Romania 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 — Romania: 6/12/2026 · Malta: 4/04/2026

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Romania

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Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Romania: 6/12/2026 · Malta: 4/04/2026

Corporate Income Tax (CIT)

Romania

Malta

General CIT Rate:

CIT Return Due Date:

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

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 final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal 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 Estimated Payment Due Date:

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

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)

Romania

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

16/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

None-Resident Withholding Tax (Dividend/Interest/Royalty):

16/16/16

None-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Value-Added Tax (VAT)

Romania

Malta

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Romania

Malta

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

General Capital Gain Tax Rate:

Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.

Effective Tax Rate (ETR)

Romania

Malta

Composite Effective Average Tax Rate:

14.41%

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

6.41%

Composite Effective Marginal Tax Rate:

-9.75%

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Romania vs Malta

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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