Malte
Panama
Malte vs Panama
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 35% | 25% |
| Corporate tax | 35% | 25% |
| Capital gains | 35% | 10% |
| VAT | 18% | 7% |
| Tax treaty with France | Yes | No |
| Special regime | Non-Dom (Remittance Basis) | Taxation territoriale |
| Territorial taxation | No | Yes |
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.
Taxation territoriale
Duration: Illimitée (systeme fiscal national permanent)
Le Panama applique un systeme de taxation purement territoriale : seuls les revenus de source panaméenne sont imposés. Les revenus générés à l'étranger sont totalement exonérés, y compris les dividendes, intérets et plus-values d'origine étrangere.
Cost of living
| Monthly cost (single) | 1 200 € | 900 € |
| Monthly cost (couple) | 1 900 € | 1 400 € |
| City center rent | 950 € | 700 € |
| Outside city rent | 700 € | 400 € |
Estimated total monthly budget (single, with city center rent)
Panama is approximately 550 € cheaper per month in total.
Quality of life
| Average temperature | 19°C | 27°C |
| Safety | 8/10 | 6/10 |
| Health index | 80/100 | 64/100 |
| Internet | 100 Mbps | 60 Mbps |
| Timezone vs Paris | +0h | -7h |
| French-speaking community | Small | Very small |
Settling in
| Residence permit delay | 3 months | 2 months |
| Company creation | 10 days | 6 days |
| Bank account | Easy | Easy |
| Political stability | 8/10 | 6/10 |
Summary
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)
Panama
- Top IT: 25% | Corp. tax: 25%
- Cost of living: 900 €/mo
- Safety: 6/10 | Health: 64/100
- Regime: Taxation territoriale (Illimitée (systeme fiscal national permanent))
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.