Malte
Portugal
Malte vs Portugal
Complete comparison for your tax relocation
Taxation
| Top income tax bracket | 35% | 48% |
| Corporate tax | 35% | 19% |
| Capital gains | 35% | 28% |
| VAT | 18% | 23% |
| Tax treaty with France | Yes | Yes |
| Special regime | Non-Dom (Remittance Basis) | Incentivo Fiscal à Investigação Científica e Inovação (IFICI) |
| Territorial taxation | No | No |
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.
Incentivo Fiscal à Investigação Científica e Inovação (IFICI)
Duration: 10 ans
Successeur du NHR depuis 2024. Taux forfaitaire de 20 % sur les revenus portugais pour les nouveaux résidents fiscaux exerçant des activités à haute valeur ajoutée ou dans la recherche scientifique.
Cost of living
| Monthly cost (single) | 1 200 € | 1 200 € |
| Monthly cost (couple) | 1 900 € | 1 900 € |
| City center rent | 950 € | 950 € |
| Outside city rent | 700 € | 600 € |
Estimated total monthly budget (single, with city center rent)
Quality of life
| Average temperature | 19°C | 17°C |
| Safety | 8/10 | 9/10 |
| Health index | 80/100 | 85/100 |
| Internet | 100 Mbps | 120 Mbps |
| Timezone vs Paris | +0h | -1h |
| French-speaking community | Small | Medium |
Settling in
| Residence permit delay | 3 months | 6 months |
| Company creation | 10 days | 5 days |
| Bank account | Easy | Moderate |
| Political stability | 8/10 | 8/10 |
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)
Portugal
- Top IT: 48% | Corp. tax: 19%
- Cost of living: 1 200 €/mo
- Safety: 9/10 | Health: 85/100
- Regime: Incentivo Fiscal à Investigação Científica e Inovação (IFICI) (10 ans)
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.