Expatriation Malta - tax comparison
🇲🇹

Malta

VS
Expatriation Romania - tax comparison
🇷🇴

Romania

Malta vs Romania

Complete comparison for your tax relocation

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

Taxation

🇲🇹Malta
🇷🇴Romania
Top income tax bracket35%10%
Corporate tax35%16%
Capital gains0%16%
VAT18%0%
Tax treaty with FranceYesYes
Special regimeNon-Dom (Remittance Basis)Micro-entreprise (1-3 % du CA)
Wealth taxNoNo
Territorial taxationNoNo
🇲🇹

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.

🇷🇴

Micro-entreprise (1-3 % du CA)

Duration: Illimitée tant que le CA reste sous 500 000 EUR

Les micro-entreprises roumaines (CA sous 500 000 EUR) peuvent opter pour un impot sur le chiffre d'affaires de 1 % (avec au moins 1 salarié) ou 3 % (sans salarié). Ce régime est extrêmement avantageux pour les sociétés de services à forte marge.

Cost of living

🇲🇹Malta
🇷🇴Romania
Monthly cost (single)1 200 €700 €
Monthly cost (couple)1 900 €1 100 €
City center rent950 €450 €
Outside city rent700 €280 €
Private health insurance60 €35 €
Public healthcareAccessibleAccessible

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

🇲🇹 Malta2 150 €/mo
🇷🇴 Romania1 150 €/mo

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

Quality of life

🇲🇹Malta
🇷🇴Romania
Average temperature19°C10°C
Safety6/107/10
Health index53/10056/100
Internet100 Mbps200 Mbps
Timezone vs Paris+0h+1h
French-speaking communitySmallMedium
LanguagesMaltais, AnglaisRoumain
CurrencyEuro (EUR)Leu roumain (RON)
Corruption index51/10046/100
Democracy index7.68/106.43/10

Settling in

🇲🇹Malta
🇷🇴Romania
Residence permit delay3 months3 months
Company creation10 days12 days
Bank accountEasyEasy
Political stability8/106/10
Ease of business88th worldwide55th worldwide

Summary

🇲🇹

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
🇷🇴

Romania

  • Top IT: 10% | Corp. tax: 16%
  • Cost of living: 700 €/mo
  • Safety: 7/10 | Health: 56/100
  • Regime: Micro-entreprise (1-3 % du CA) (Illimitée tant que le CA reste sous 500 000 EUR)
View full profile Romania

Comparative analysis: Malta vs Romania

Which country has lower taxes?

In terms of taxation, Roumanie is generally more advantageous. The top marginal income tax rate is 10% compared to 35% in Malte. Corporate tax stands at 16% versus 35%. Capital gains are taxed at 0% in Malta versus 16% in Romania.

Which country is cheaper to live in?

The cost of living is lower in Roumanie. 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?

Roumanie scores higher on safety (7/10 versus 6/10). In terms of healthcare, Roumanie 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.