Head-to-head · tax residents 2026
Malta or Japan: 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 |  Malta ↗ |  Japan ↗ |
|---|---|---|
| Top personal income tax | 35% | 45% |
| Corporate tax | 35%* | 23.2%* |
| Capital gains tax | None | Taxed |
| Dividend tax | 0% | 20.3% |
| VAT / sales tax | 18% | 10% |
| Wealth tax | No | No |
| Inheritance tax | No | Yes |
| Foreign income | Partly exempt | Remittance basis |
| Headline expat regime | Non-domiciled remittance basis | Non-permanent resident (remittance basis) |
| Cost of living (vs your country) | 66 | 65 |
| Population | 579,704 | 123,366,734 |
| Area | 316 km² | 377,835 km² |
| Population density | 1,835/km² | 327/km² |
| Airports (large + medium) | 1 | 108 |
| Annual tourists | 3,563,600 | 36,870,000 |
| Flight time from your country | · | · |
| Direct flight likely? | · | · |
| Life expectancy | 83.5 yrs | 84.8 yrs |
| Safety (homicides/100k) | 0.6 | 0.2 |
| Happiness (0-10) | 6.77 | 5.87 |
| Corruption index (higher = cleaner) | 53/100 | 74/100 |
| Double-tax treaties (approx) | ~76 | ~78 |
| Internet speed (median fixed) | 210 Mbps | 255 Mbps |
| Healthcare spend / person | $3,623 | $3,638 |
| Air quality (PM2.5, lower=better) | 10.81 | 11.45 |
| Time zone (approx) | UTC+1 | UTC+9 |
| Digital nomad visa | Yes | Yes |
| Official languages | 2 (English, Maltese) | 1 (Japanese) |
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.
* 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. · Japan: 23.2% national; combined effective corporate rate ~30-31% incl. local enterprise and inhabitant taxes.
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