Head-to-head · tax residents 2026
Italy or Malta: which should you move to?
Two of Europe's top relocation targets, both with newcomer regimes. Here is how they compare on the taxes that move the needle.
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| Factor |  Italy ↗ |  Malta ↗ |
|---|---|---|
| Top personal income tax | 43% | 35% |
| Corporate tax | 24%* | 35%* |
| Capital gains tax | Taxed | None |
| Dividend tax | 26% | 0% |
| VAT / sales tax | 22% | 18% |
| Wealth tax | No | No |
| Inheritance tax | Yes | No |
| Foreign income | Worldwide | Partly exempt |
| Headline expat regime | Impatriati regime | Non-domiciled remittance basis |
| Cost of living (vs your country) | 69 | 66 |
| Population | 58,915,656 | 579,704 |
| Area | 301,230 km² | 316 km² |
| Population density | 196/km² | 1,835/km² |
| Airports (large + medium) | 73 | 1 |
| Annual tourists | 57,725,000 | 3,563,600 |
| Flight time from your country | · | · |
| Direct flight likely? | · | · |
| Life expectancy | 83.9 yrs | 83.5 yrs |
| Safety (homicides/100k) | 0.6 | 0.6 |
| Happiness (0-10) | 6.39 | 6.77 |
| Corruption index (higher = cleaner) | 53/100 | 53/100 |
| Double-tax treaties (approx) | ~102 | ~76 |
| Internet speed (median fixed) | 117 Mbps | 210 Mbps |
| Healthcare spend / person | $3,398 | $3,623 |
| Air quality (PM2.5, lower=better) | 14.29 | 10.81 |
| Time zone (approx) | UTC+1 | UTC+1 |
| Digital nomad visa | Yes | Yes |
| Official languages | 1 (Italian) | 2 (English, Maltese) |
Green = more favourable. Cost of living shown as a percentage of your home country (under 100% = cheaper than home). Tax data: compiled by us, being re-verified; cost of living: World Bank PPP; area & population: GeoNames; life expectancy & homicide rate: World Bank.
* Italy: IRES 24% + IRAP regional production tax 3.9% (regions may vary +/-0.92%). FY2025 optional reduced IRES of 20% for companies reinvesting profits in fixed assets under conditions. · Malta: 35% flat, but full-imputation + shareholder refund system (typically 6/7ths) brings effective rate to ~5% on distributed profits. Optional FITWI 15% final tax from 2 Sep 2025.
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