Expatriation Georgia - tax comparison
🇬🇪

Georgia

VS
Expatriation Malta - tax comparison
🇲🇹

Malta

Georgia vs Malta

Complete comparison for your tax relocation

Data up to date as of January 15, 2025
Top income tax bracket
20%
🇬🇪 Georgia
vs
35%
🇲🇹 Malta
Monthly cost (single)
700 €
🇬🇪 Georgia
vs
1 200 €
🇲🇹 Malta
Safety
7/10
🇬🇪 Georgia
vs
6/10
🇲🇹 Malta

Taxation

🇬🇪Georgia
🇲🇹Malta
Top income tax bracket20%35%
Corporate tax15%35%
Capital gains5%0%
VAT18%18%
Tax treaty with FranceYesYes
Special regimeSmall Business Status (1 %)Non-Dom (Remittance Basis)
Wealth taxNoNo
Territorial taxationNoNo
🇬🇪

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

🇬🇪Georgia
🇲🇹Malta
Monthly cost (single)700 €1 200 €
Monthly cost (couple)1 100 €1 900 €
City center rent450 €950 €
Outside city rent250 €700 €
Private health insurance30 €60 €
Public healthcareAccessibleAccessible

Estimated total monthly budget (single, with city center rent)

🇬🇪 Georgia1 150 €/mo
🇲🇹 Malta2 150 €/mo

Georgia is approximately 1 000 € cheaper per month in total.

Quality of life

🇬🇪Georgia
🇲🇹Malta
Average temperature13°C19°C
Safety7/106/10
Health index56/10053/100
Internet45 Mbps100 Mbps
Timezone vs Paris+3h+0h
French-speaking communityVery smallSmall
LanguagesGéorgien, Russe, AnglaisMaltais, Anglais
CurrencyLari (GEL)Euro (EUR)
Corruption index53/10051/100
Democracy index5.12/107.68/10

Settling in

🇬🇪Georgia
🇲🇹Malta
Residence permit delay1 months3 months
Company creation2 days10 days
Bank accountEasyEasy
Political stability5.5/108/10
Ease of business7th worldwide88th worldwide

Summary

🇬🇪

Georgia

  • Top IT: 20% | Corp. tax: 15%
  • Cost of living: 700 €/mo
  • Safety: 7/10 | Health: 56/100
  • Regime: Small Business Status (1 %) (Illimitée tant que le CA reste sous 500 000 GEL)
View full profile Georgia
🇲🇹

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)
View full profile Malta

Comparative analysis: Georgia vs Malta

Which country has lower taxes?

In terms of taxation, Géorgie is generally more advantageous. The top marginal income tax rate is 20% compared to 35% in Malte. Corporate tax stands at 15% versus 35%. Capital gains are taxed at 0% in Malta versus 5% in Georgia.

Which country is cheaper to live in?

The cost of living is lower in Géorgie. A single person spends about 700 EUR/month excluding rent, compared to 1 200 EUR/month in Malte. City center rent averages 450 EUR versus 950 EUR.

Which country is safer?

Géorgie scores higher on safety (7/10 versus 6/10). In terms of healthcare, Géorgie leads with an index of 56/100 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.