Malta
Portugal
Malta vs Portugal
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 35% | 48% |
| Corporate tax | 35% | 19% |
| Capital gains | 0% | 0% |
| VAT | 18% | 23% |
| Tax treaty with France | Yes | Yes |
| Special regime | Non-Dom (Remittance Basis) | Incentivo Fiscal à Investigação Científica e Inovação (IFICI) |
| Wealth tax | No | No |
| Territorial taxation | No | No |
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.
Incentivo Fiscal à Investigação Científica e Inovação (IFICI)
Duration: 10 ans
Successeur du NHR depuis 2024. Taux forfaitaire de 20 % sur les revenus portugais pour les nouveaux résidents fiscaux exerçant des activités à haute valeur ajoutée ou dans la recherche scientifique.
Cost of living
| Monthly cost (single) | 1 200 € | 1 200 € |
| Monthly cost (couple) | 1 900 € | 1 900 € |
| City center rent | 950 € | 950 € |
| Outside city rent | 700 € | 600 € |
| Private health insurance | 60 € | 80 € |
| Public healthcare | Accessible | Accessible |
Estimated total monthly budget (single, with city center rent)
Quality of life
| Average temperature | 19°C | 17°C |
| Safety | 6/10 | 7/10 |
| Health index | 53/100 | 72/100 |
| Internet | 100 Mbps | 120 Mbps |
| Timezone vs Paris | +0h | -1h |
| French-speaking community | Small | Medium |
| Languages | Maltais, Anglais | Portugais |
| Currency | Euro (EUR) | Euro (EUR) |
| Corruption index | 51/100 | 61/100 |
| Democracy index | 7.68/10 | 7.95/10 |
Settling in
| Residence permit delay | 3 months | 6 months |
| Company creation | 10 days | 5 days |
| Bank account | Easy | Moderate |
| Political stability | 8/10 | 8/10 |
| Ease of business | 88th worldwide | 39th worldwide |
Summary
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)
Portugal
- Top IT: 48% | Corp. tax: 19%
- Cost of living: 1 200 €/mo
- Safety: 7/10 | Health: 72/100
- Regime: Incentivo Fiscal à Investigação Científica e Inovação (IFICI) (10 ans)
Comparative analysis: Malta vs Portugal
Which country has lower taxes?
Both countries are fairly close on taxation. Income tax reaches 35% in Malta and 48% in Portugal. Corporate tax is 35% and 19% respectively.
Which country is cheaper to live in?
The cost of living is lower in Portugal. A single person spends about 1 200 EUR/month excluding rent, compared to 1 200 EUR/month in Malte. City center rent averages 950 EUR versus 950 EUR.
Which country is safer?
Portugal scores higher on safety (7/10 versus 6/10). In terms of healthcare, Portugal leads with an index of 72/100 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.