Belgique
Malte
Belgique vs Malte
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 50% | 35% |
| Corporate tax | 25% | 35% |
| Capital gains | 0% | 35% |
| VAT | 21% | 18% |
| Tax treaty with France | Yes | Yes |
| Special regime | Statut d'impatrié (RINS) | Non-Dom (Remittance Basis) |
| Territorial taxation | No | No |
Statut d'impatrié (RINS)
Duration: 5 ans + prolongation possible de 3 ans (total 8 ans)
Depuis 2022, le Régime spécial d'Imposition des Nouveaux Résidents (RINS) remplace l'ancien statut d'impatrié. Il offre une exonération de 30 % de la rémunération brute (plafonnée à 90 000 EUR/an) pour les cadres et chercheurs recrutés à l'étranger.
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
| Monthly cost (single) | 1 400 € | 1 200 € |
| Monthly cost (couple) | 2 200 € | 1 900 € |
| City center rent | 1 000 € | 950 € |
| Outside city rent | 700 € | 700 € |
Estimated total monthly budget (single, with city center rent)
Malte is approximately 250 € cheaper per month in total.
Quality of life
| Average temperature | 11°C | 19°C |
| Safety | 7/10 | 8/10 |
| Health index | 90/100 | 80/100 |
| Internet | 130 Mbps | 100 Mbps |
| Timezone vs Paris | +0h | +0h |
| French-speaking community | Large | Small |
Settling in
| Residence permit delay | 4 months | 3 months |
| Company creation | 4 days | 10 days |
| Bank account | Easy | Easy |
| Political stability | 7.5/10 | 8/10 |
Summary
Belgique
- Top IT: 50% | Corp. tax: 25%
- Cost of living: 1 400 €/mo
- Safety: 7/10 | Health: 90/100
- Regime: Statut d'impatrié (RINS) (5 ans + prolongation possible de 3 ans (total 8 ans))
Malte
- Top IT: 35% | Corp. tax: 35%
- Cost of living: 1 200 €/mo
- Safety: 8/10 | Health: 80/100
- Regime: Non-Dom (Remittance Basis) (Illimitée, tant que le statut non-dom est maintenu)
Other comparisons
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.