Costa Rica
Malta
Costa Rica vs Malta
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 25% | 35% |
| Corporate tax | 30% | 35% |
| Capital gains | 15% | 0% |
| VAT | 13% | 18% |
| Tax treaty with France | No | Yes |
| Special regime | Taxation territoriale | Non-Dom (Remittance Basis) |
| Wealth tax | No | No |
| 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 € |
| Private health insurance | 55 € | 60 € |
| Public healthcare | Accessible | Accessible |
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 | 6/10 |
| Health index | 67/100 | 53/100 |
| Internet | 40 Mbps | 100 Mbps |
| Timezone vs Paris | -7h | +0h |
| French-speaking community | Very small | Small |
| Languages | Espagnol | Maltais, Anglais |
| Currency | Colon (CRC) | Euro (EUR) |
| Corruption index | 55/100 | 51/100 |
| Democracy index | 7.88/10 | 7.68/10 |
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 |
| Ease of business | 74th worldwide | 88th worldwide |
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))
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: Costa Rica vs Malta
Which country has lower taxes?
In terms of taxation, Costa Rica is generally more advantageous. The top marginal income tax rate is 25% compared to 35% in Malte. Corporate tax stands at 30% versus 35%. Capital gains are taxed at 0% in Malta versus 15% in Costa Rica.
Which country is cheaper to live in?
The cost of living is lower in Costa Rica. A single person spends about 1 000 EUR/month excluding rent, compared to 1 200 EUR/month in Malte. City center rent averages 700 EUR versus 950 EUR.
Which country is safer?
Costa Rica scores higher on safety (7/10 versus 6/10). In terms of healthcare, Costa Rica leads with an index of 67/100 compared to 53/100 for Malte.
Related comparisons
More comparisons with Costa Rica 🇨🇷
More comparisons with Malta 🇲🇹
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.