Cyprus vs Malta: tax comparison for expats & nomads
On income tax alone, Cyprus comes out lower at a typical $100,000 income — but it depends on your income and regime. Here is the head-to-head on residency rules, rates, special regimes and nomad visas, each figure sourced.
Effective income tax by income
| Gross annual income | Cyprus | Malta |
|---|---|---|
| $50,000 | 12.4% | 17.6% |
| $100,000 | 22.3% | 24.8% |
| $200,000 | 28.6% | 29.9% |
Effective rate = total income tax ÷ gross income, run through each country’s full statutory scale (standard resident regime). Income tax only — excludes social security, deductions and sub-national taxes; cross-currency incomes use an indicative FX snapshot dated 2026-08-20. Try your own income and toggle special regimes →
Cyprus vs Malta, side by side
| Cyprus | Malta | |
|---|---|---|
| Top income tax rate | 35%ⓘPwC Tax Summaries“72,001 and above: 35%”View source · accessed 2026-08-09 | 35%ⓘ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 threshold | 183 daysⓘPwC Tax Summaries“individuals who spend more than 183 days in any one calendar year in Cyprus, without any further additional conditions/criteria being relevant.”View source · accessed 2026-08-09 | 183 daysⓘOECD (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 | Non-dom status: 17 yearsⓘPwC Tax Summaries“the individual has been a tax resident of Cyprus for a period of at least 17 years out of the last 20 years”View source · accessed 2026-08-09 | Global 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 visa | Yes | Yes — Nomad Residence PermitⓘKPMG 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 3,500 / monthⓘKPMG Cyprus“prove that they have stable and sufficient monthly net income of at least €3.500”View source · accessed 2026-08-09 | EUR 42,000 / yearⓘResidency 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: Cyprus · Malta.
Frequently asked questions
Is Cyprus or Malta better for tax?
On income tax alone, Cyprus has the lower effective rate at a $100,000 income (22.3% vs 24.8%). But the right answer depends on your income level, which special regime you qualify for, social security, and treaty relief — see the full comparison below.
Which has the lower tax-residency threshold, Cyprus or Malta?
Cyprus 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 Cyprus or Malta have a digital nomad visa?
Cyprus has a dedicated nomad/remote-work visa (income requirement around EUR 3,500 / month); 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.