Malta vs Dominican Republic
Corporate Tax Comparison
Time of Update: Malta: 4/04/2026 / Dominican Republic: 4/06/2026
Compare Malta and Dominican Republic corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malta vs Dominican Republic Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malta
Dominican Republic
General CIT Rate:
35
General CIT Rate:
27%
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 Return Due Date:
120 days after fiscal year-end
CIT Payment Due Date:
The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.
CIT Payment Due Date:
120 days after fiscal year-end
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.
CIT Estimated Payment Due Date:
Monthly, on the 15th of each month
Withholding Tax (WHT)
Malta
Dominican Republic
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
10/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/27
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malta
Dominican Republic
General Capital Gain Tax Rate:
Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.
General Capital Gain Tax Rate:
Capital gains are subject to the standard 27% CIT rate
Effective Tax Rate (ETR)
Malta
Dominican Republic
Composite Effective Average Tax Rate:
28.80%
Composite Effective Average Tax Rate:
25.60%
Composite Effective Marginal Tax Rate:
-9.75%
Composite Effective Marginal Tax Rate:
24.15%
