Expatriation Spain - tax comparison
🇪🇸

Spain

VS
Expatriation Malta - tax comparison
🇲🇹

Malta

Spain vs Malta

Complete comparison for your tax relocation

Data up to date as of January 15, 2025
Top income tax bracket
47%
🇪🇸 Spain
vs
35%
🇲🇹 Malta
Monthly cost (single)
1 300 €
🇪🇸 Spain
vs
1 200 €
🇲🇹 Malta
Safety
6/10
🇪🇸 Spain
vs
6/10
🇲🇹 Malta

Taxation

🇪🇸Spain
🇲🇹Malta
Top income tax bracket47%35%
Corporate tax25%35%
Capital gains0%0%
VAT21%18%
Tax treaty with FranceYesYes
Special regimeLey BeckhamNon-Dom (Remittance Basis)
Wealth taxYesNo
Territorial taxationNoNo
🇪🇸

Ley Beckham

Duration: 6 ans (année d'arrivée + 5 ans)

Régime fiscal spécial pour les travailleurs déplacés en Espagne. Permet d'etre imposé comme non-résident avec un taux forfaitaire de 24 % sur les revenus espagnols jusqu'à 600 000 EUR.

🇲🇹

Non-Dom (Remittance Basis)

Duration: Illimitée, tant que le statut non-dom est maintenu

Les résidents non-domiciliés à Malte ne sont imposés que sur les revenus de source maltaise et les revenus étrangers rapatriés à Malte. Les revenus et plus-values étrangers non rapatriés sont exonérés. Un impot minimum annuel de 5 000 EUR s'applique.

Cost of living

🇪🇸Spain
🇲🇹Malta
Monthly cost (single)1 300 €1 200 €
Monthly cost (couple)2 100 €1 900 €
City center rent1 050 €950 €
Outside city rent650 €700 €
Private health insurance90 €60 €
Public healthcareAccessibleAccessible

Estimated total monthly budget (single, with city center rent)

🇪🇸 Spain2 350 €/mo
🇲🇹 Malta2 150 €/mo

Malta is approximately 200 € cheaper per month in total.

Quality of life

🇪🇸Spain
🇲🇹Malta
Average temperature18°C19°C
Safety6/106/10
Health index77/10053/100
Internet150 Mbps100 Mbps
Timezone vs Paris+0h+0h
French-speaking communityMediumSmall
LanguagesEspagnol, Catalan, BasqueMaltais, Anglais
CurrencyEuro (EUR)Euro (EUR)
Corruption index60/10051/100
Democracy index7.97/107.68/10

Settling in

🇪🇸Spain
🇲🇹Malta
Residence permit delay4 months3 months
Company creation14 days10 days
Bank accountModerateEasy
Political stability7/108/10
Ease of business30th worldwide88th worldwide

Summary

🇪🇸

Spain

  • Top IT: 47% | Corp. tax: 25%
  • Cost of living: 1 300 €/mo
  • Safety: 6/10 | Health: 77/100
  • Regime: Ley Beckham (6 ans (année d'arrivée + 5 ans))
View full profile Spain
🇲🇹

Malta

  • Top IT: 35% | Corp. tax: 35%
  • Cost of living: 1 200 €/mo
  • Safety: 6/10 | Health: 53/100
  • Regime: Non-Dom (Remittance Basis) (Illimitée, tant que le statut non-dom est maintenu)
View full profile Malta

Comparative analysis: Spain vs Malta

Which country has lower taxes?

Both countries are fairly close on taxation. Income tax reaches 47% in Spain and 35% in Malta. Corporate tax is 25% and 35% respectively.

Which country is cheaper to live in?

The cost of living is lower in Malte. A single person spends about 1 200 EUR/month excluding rent, compared to 1 300 EUR/month in Espagne. City center rent averages 950 EUR versus 1 050 EUR.

Which country is safer?

Both countries have an identical safety score of 6/10.

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Disclaimer

The tax information presented is based on estimates from public sources (PwC, OECD, government sources). It does not constitute tax or legal advice. Tax rules change regularly and your personal situation may significantly affect the calculation. Consult a qualified professional before making any relocation decision.