Tax Atlas

Australia vs Malta: tax comparison for expats & nomads

A sourced head-to-head on Australia and Malta: tax-residency rules, income tax rates, special regimes and nomad visas, side by side. Income tax only, not tax advice.

Effective income tax by income

An effective-rate comparison for this pair isn’t available yet (one country’s full bracket table is still being verified). The sourced fact comparison below still applies — and the interactive tool covers every modelled country.

Australia vs Malta, side by side

 AustraliaMalta
Top income tax rate45%PwC Worldwide Tax Summaries“190,000 | – | 51,638 | 45.0”View source · accessed 2026-09-0835%PwC Worldwide Tax Summaries“ranging from 0% to 35%. The 35% tax bracket is reached at annual chargeable income in excess of EUR 60,000”View source · accessed 2026-08-21
Tax-residency day threshold183 daysPwC Worldwide Tax Summaries“Individuals who have actually been in Australia for more than one-half of the income year (i.e. at least 183 days in the income year), unless the individual's usual place of abode is outside Australia and the individual does not intend to reside in Australia.”View source · accessed 2026-09-08183 daysOECD (AEOI) - Malta Information on Residency for tax purposes“individuals who spend more than six months in Malta in a calendar year are likely to be Maltese tax residents”View source · accessed 2026-08-21
Signature tax regime[source]PwC Worldwide Tax Summaries“A temporary resident will be exempt from Australian tax on foreign source income, while a resident of Australia is subject to tax on worldwide income.”View source · accessed 2026-09-08Global Residence Programme (15%): 15%PwC Worldwide Tax Summaries“foreign-source income remitted to Malta by the beneficiary or its dependants being taxed at a flat rate of 15%, subject to a minimum tax of EUR 15,000 per annum”View source · accessed 2026-08-21
Digital nomad visaNoYes — Nomad Residence PermitKPMG Malta“The permit is issued for one year and can be renewed for up to four years.”View source · accessed 2026-08-21
Nomad-visa income requirement—EUR 42,000 / yearResidency Malta Agency - Nomad Residence Permit“an applicant must have a minimum gross yearly income of €42,000. Applicants who submitted their application prior to 1st April 2024 will still retain the same annual gross income requirement of €32,400”View source · accessed 2026-08-21

Every figure links to its source and verification date. Full guides: Australia · Malta.

Frequently asked questions

Is Australia or Malta better for tax?

It depends on your income, residency status and which special regime you qualify for. Compare the residency rules, rates and regimes side by side below, and use the interactive tool for your own income.

Which has the lower tax-residency threshold, Australia or Malta?

Australia treats you as tax resident after 183 days, and Malta after 183 days. But ties like a home, family or economic centre can trigger residency on fewer days — never rely on a day count alone.

Does Australia or Malta have a digital nomad visa?

Australia has no dedicated digital-nomad visa; Malta has a dedicated nomad/remote-work visa (income requirement around EUR 42,000 / year). See the "Digital nomad visa" row below for the sourced detail.

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