Head-to-head · tax residents 2026
Spain 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 |  Spain ↗ |  Malta ↗ |
|---|---|---|
| Top personal income tax | 47% | 35% |
| Corporate tax | 25%* | 35%* |
| Capital gains tax | Taxed | None |
| Dividend tax | 19% to 28% | 0% |
| VAT / sales tax | 21% | 18% |
| Wealth tax | Yes | No |
| Inheritance tax | Yes | No |
| Foreign income | Worldwide | Partly exempt |
| Headline expat regime | Beckham Law | Non-domiciled remittance basis |
| Cost of living (vs your country) | 64 | 66 |
| Population | 49,355,143 | 579,704 |
| Area | 504,782 km² | 316 km² |
| Population density | 98/km² | 1,835/km² |
| Airports (large + medium) | 55 | 1 |
| Annual tourists | 93,759,300 | 3,563,600 |
| Flight time from your country | · | · |
| Direct flight likely? | · | · |
| Life expectancy | 83.8 yrs | 83.5 yrs |
| Safety (homicides/100k) | 0.7 | 0.6 |
| Happiness (0-10) | 6.4 | 6.77 |
| Corruption index (higher = cleaner) | 62/100 | 53/100 |
| Double-tax treaties (approx) | ~93 | ~76 |
| Internet speed (median fixed) | 278 Mbps | 210 Mbps |
| Healthcare spend / person | $3,107 | $3,623 |
| Air quality (PM2.5, lower=better) | 10.08 | 10.81 |
| Time zone (approx) | UTC | UTC+1 |
| Digital nomad visa | Yes | Yes |
| Official languages | 1 (Spanish) | 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.
* Spain: 15% for newly created companies (first 2 profitable years) and qualifying start-ups (first profitable year + 3). Micro-enterprises (turnover
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