Expatriation Estonia - tax comparison
🇪🇪

Estonia

VS
Expatriation Malta - tax comparison
🇲🇹

Malta

Estonia vs Malta

Complete comparison for your tax relocation

Data up to date as of January 15, 2025
Top income tax bracket
22%
🇪🇪 Estonia
vs
35%
🇲🇹 Malta
Monthly cost (single)
1 000 €
🇪🇪 Estonia
vs
1 200 €
🇲🇹 Malta
Safety
8/10
🇪🇪 Estonia
vs
6/10
🇲🇹 Malta

Taxation

🇪🇪Estonia
🇲🇹Malta
Top income tax bracket22%35%
Corporate tax20%35%
Capital gains0%0%
VAT24%18%
Tax treaty with FranceYesYes
Special regimeIS sur bénéfices distribués uniquementNon-Dom (Remittance Basis)
Wealth taxNoNo
Territorial taxationNoNo
🇪🇪

IS sur bénéfices distribués uniquement

Duration: Illimitée (systeme fiscal national permanent)

L'Estonie applique un modele unique en Europe : les sociétés ne paient l'impot sur les sociétés (22 %) que lorsque les bénéfices sont distribués sous forme de dividendes. Les bénéfices réinvestis ne sont pas imposés, ce qui favorise la croissance des entreprises.

🇲🇹

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

🇪🇪Estonia
🇲🇹Malta
Monthly cost (single)1 000 €1 200 €
Monthly cost (couple)1 600 €1 900 €
City center rent700 €950 €
Outside city rent450 €700 €
Private health insurance50 €60 €
Public healthcareAccessibleAccessible

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

🇪🇪 Estonia1 700 €/mo
🇲🇹 Malta2 150 €/mo

Estonia is approximately 450 € cheaper per month in total.

Quality of life

🇪🇪Estonia
🇲🇹Malta
Average temperature6°C19°C
Safety8/106/10
Health index75/10053/100
Internet150 Mbps100 Mbps
Timezone vs Paris+1h+0h
French-speaking communityVery smallSmall
LanguagesEstonien, Russe, AnglaisMaltais, Anglais
CurrencyEuro (EUR)Euro (EUR)
Corruption index76/10051/100
Democracy index7.96/107.68/10

Settling in

🇪🇪Estonia
🇲🇹Malta
Residence permit delay2 months3 months
Company creation3 days10 days
Bank accountEasyEasy
Political stability8.5/108/10
Ease of business18th worldwide88th worldwide

Summary

🇪🇪

Estonia

  • Top IT: 22% | Corp. tax: 20%
  • Cost of living: 1 000 €/mo
  • Safety: 8/10 | Health: 75/100
  • Regime: IS sur bénéfices distribués uniquement (Illimitée (systeme fiscal national permanent))
View full profile Estonia
🇲🇹

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: Estonia vs Malta

Which country has lower taxes?

In terms of taxation, Estonie is generally more advantageous. The top marginal income tax rate is 22% compared to 35% in Malte. Corporate tax stands at 20% versus 35%.

Which country is cheaper to live in?

The cost of living is lower in Estonie. A single person spends about 1 000 EUR/month excluding rent, compared to 1 200 EUR/month in Malte. City center rent averages 700 EUR versus 950 EUR.

Which country is safer?

Estonie scores higher on safety (8/10 versus 6/10). In terms of healthcare, Estonie leads with an index of 75/100 compared to 53/100 for Malte.

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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.