All comparisons

Ireland vs Netherlands vs Malta

3-way tax comparison for 2026

🇮🇪

Ireland

Europe

Low Rate
🇳🇱

Netherlands

Europe

Special RegimeHigh Tax Comparator
🇲🇹

Malta

Europe

Low RateSpecial Regime

Ireland scores

Personal Tax Score65
Business Tax Score90

Netherlands scores

Personal Tax Score35
Business Tax Score68

Malta scores

Personal Tax Score82
Business Tax Score88
CategoryIrelandNetherlandsMalta
Top Personal Tax Rate40%49.5%35%
Corporate Tax Rate12.5%25.8%35%
Capital Gains Tax33%33%%0%
Foreign IncomeWorldwideWorldwideWorldwide
Residency Days183183183
Wealth Tax
Inheritance Tax
VAT/GST23%21%18%
Withholding (Dividends)25%15%0%

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