Tax Atlas

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 incomeCyprusMalta
$50,00012.4%17.6%
$100,00022.3%24.8%
$200,00028.6%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

 CyprusMalta
Top income tax rate35%PwC Tax Summaries“72,001 and above: 35%”View source · accessed 2026-08-0935%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 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 2026-08-09183 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 regimeNon-dom status: 17 yearsPwC 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 2026-08-09Global 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 visaYesYes — 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 requirementEUR 3,500 / monthKPMG Cyprus“prove that they have stable and sufficient monthly net income of at least €3.500”View source · accessed 2026-08-09EUR 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: 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.

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