Géorgie
Malte
Géorgie vs Malte
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 20% | 35% |
| Corporate tax | 15% | 35% |
| Capital gains | 20% | 35% |
| VAT | 18% | 18% |
| Tax treaty with France | Yes | Yes |
| Special regime | Small Business Status (1 %) | Non-Dom (Remittance Basis) |
| Territorial taxation | No | No |
Small Business Status (1 %)
Duration: Illimitée tant que le CA reste sous 500 000 GEL
Le régime Small Business permet aux micro-entrepreneurs réalisant moins de 500 000 GEL (environ 170 000 EUR) de chiffre d'affaires annuel de ne payer que 1 % d'impot sur leur CA. Ce régime est tres populaire parmi les freelances et indépendants étrangers installés en Géorgie.
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) | 700 € | 1 200 € |
| Monthly cost (couple) | 1 100 € | 1 900 € |
| City center rent | 450 € | 950 € |
| Outside city rent | 250 € | 700 € |
Estimated total monthly budget (single, with city center rent)
Géorgie is approximately 1 000 € cheaper per month in total.
Quality of life
| Average temperature | 13°C | 19°C |
| Safety | 8/10 | 8/10 |
| Health index | 65/100 | 80/100 |
| Internet | 45 Mbps | 100 Mbps |
| Timezone vs Paris | +3h | +0h |
| French-speaking community | Very small | Small |
Settling in
| Residence permit delay | 1 months | 3 months |
| Company creation | 2 days | 10 days |
| Bank account | Easy | Easy |
| Political stability | 5.5/10 | 8/10 |
Summary
Géorgie
- Top IT: 20% | Corp. tax: 15%
- Cost of living: 700 €/mo
- Safety: 8/10 | Health: 65/100
- Regime: Small Business Status (1 %) (Illimitée tant que le CA reste sous 500 000 GEL)
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.