Tax Atlas

Italy vs Malta: tax comparison for expats & nomads

On income tax alone, Malta 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 incomeItalyMalta
$50,00026.9%17.6%
$100,00034.5%24.8%
$200,00038.8%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 →

Italy vs Malta, side by side

 ItalyMalta
Top income tax rate43%PwC Tax Summaries“28,001 to 50,000 33% Over 50,000 43%”View source · accessed 2026-08-2135%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“an individual is considered Italian resident for tax purposes if, for the greater part of the fiscal year, i.e. for more than 183 days, considering even fractions of days, one of the following conditions is met”View source · accessed 2026-08-21183 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 regimeFlat-tax for new residents: EUR 300,000 / yearPwC Tax Summaries“For individuals transferring their legal residency to Italy from 1 January 2026, the flat tax is increased to EUR 300,000.”View source · accessed 2026-08-21Global 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 visaYes — Italy Digital Nomad VisaFragomen“Effective April 4, 2024, the Italian government has introduced a digital nomad visa”View source · accessed 2026-08-21Yes — 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 28,000 / yearGlobal Citizen Solutions“The minimum income is €28,000 per year (€2,333.34 per month).”View source · accessed 2026-08-21EUR 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: Italy · Malta.

Frequently asked questions

Is Italy or Malta better for tax?

On income tax alone, Malta has the lower effective rate at a $100,000 income (24.8% vs 34.5%). 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, Italy or Malta?

Italy 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 Italy or Malta have a digital nomad visa?

Italy has a dedicated nomad/remote-work visa (income requirement around EUR 28,000 / year); 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.

Related comparisons