Brazil
Malta
Brazil vs Malta
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 27.5% | 35% |
| Corporate tax | 34% | 35% |
| Capital gains | 15% | 0% |
| VAT | 17% | 18% |
| Tax treaty with France | Yes | Yes |
| Special regime | Simples Nacional (micro et petites entreprises) | Non-Dom (Remittance Basis) |
| Wealth tax | No | No |
| Territorial taxation | No | No |
Simples Nacional (micro et petites entreprises)
Duration: Illimitée tant que le CA reste dans les limites
Le Simples Nacional est un régime simplifié pour les micro et petites entreprises avec un CA annuel jusqu'à 4,8 millions BRL (environ 880 000 EUR). Les taux varient de 4 % à 33 % selon le CA et le secteur d'activité, mais incluent tous les impots et cotisations en un seul paiement.
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 | 500 € | 950 € |
| Outside city rent | 300 € | 700 € |
| Private health insurance | 45 € | 60 € |
| Public healthcare | Accessible | Accessible |
Estimated total monthly budget (single, with city center rent)
Brazil is approximately 950 € cheaper per month in total.
Quality of life
| Average temperature | 25°C | 19°C |
| Safety | 5/10 | 6/10 |
| Health index | 60/100 | 53/100 |
| Internet | 55 Mbps | 100 Mbps |
| Timezone vs Paris | -4h | +0h |
| French-speaking community | Very small | Small |
| Languages | Portugais | Maltais, Anglais |
| Currency | Real (BRL) | Euro (EUR) |
| Corruption index | 36/100 | 51/100 |
| Democracy index | 6.68/10 | 7.68/10 |
Settling in
| Residence permit delay | 4 months | 3 months |
| Company creation | 20 days | 10 days |
| Bank account | Difficult | Easy |
| Political stability | 4.5/10 | 8/10 |
| Ease of business | 124th worldwide | 88th worldwide |
Summary
Brazil
- Top IT: 27.5% | Corp. tax: 34%
- Cost of living: 700 €/mo
- Safety: 5/10 | Health: 60/100
- Regime: Simples Nacional (micro et petites entreprises) (Illimitée tant que le CA reste dans les limites)
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)
Comparative analysis: Brazil vs Malta
Which country has lower taxes?
In terms of taxation, Brésil is generally more advantageous. The top marginal income tax rate is 27.5% compared to 35% in Malte. Corporate tax stands at 34% versus 35%. Capital gains are taxed at 0% in Malta versus 15% in Brazil.
Which country is cheaper to live in?
The cost of living is lower in Brésil. A single person spends about 700 EUR/month excluding rent, compared to 1 200 EUR/month in Malte. City center rent averages 500 EUR versus 950 EUR.
Which country is safer?
Malte scores higher on safety (6/10 versus 5/10). In terms of healthcare, Brésil leads with an index of 60/100 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.