Costa Rica
Malte
Costa Rica vs Malte
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 25% | 35% |
| Corporate tax | 30% | 35% |
| Capital gains | 15% | 35% |
| VAT | 13% | 18% |
| Tax treaty with France | No | Yes |
| Special regime | Taxation territoriale | Non-Dom (Remittance Basis) |
| Territorial taxation | Yes | No |
Taxation territoriale
Duration: Permanente (systeme territorial par défaut)
Le Costa Rica applique une imposition strictement territoriale. Seuls les revenus de source costaricaine sont imposés. Les revenus de source étrangere (freelance, dividendes, loyers étrangers) ne sont pas taxés. Le taux maximum d'IR est de 25 %, nettement inférieur aux standards européens.
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) | 1 000 € | 1 200 € |
| Monthly cost (couple) | 1 600 € | 1 900 € |
| City center rent | 700 € | 950 € |
| Outside city rent | 450 € | 700 € |
Estimated total monthly budget (single, with city center rent)
Costa Rica is approximately 450 € cheaper per month in total.
Quality of life
| Average temperature | 25°C | 19°C |
| Safety | 7/10 | 8/10 |
| Health index | 67/100 | 80/100 |
| Internet | 40 Mbps | 100 Mbps |
| Timezone vs Paris | -7h | +0h |
| French-speaking community | Very small | Small |
Settling in
| Residence permit delay | 3 months | 3 months |
| Company creation | 23 days | 10 days |
| Bank account | Moderate | Easy |
| Political stability | 6.5/10 | 8/10 |
Summary
Costa Rica
- Top IT: 25% | Corp. tax: 30%
- Cost of living: 1 000 €/mo
- Safety: 7/10 | Health: 67/100
- Regime: Taxation territoriale (Permanente (systeme territorial par défaut))
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.