Tax Atlas

Malta vs United States: tax comparison for expats & nomads

On income tax alone, United States 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 incomeMaltaUnited States
$50,00017.6%11.8%
$100,00024.8%16.9%
$200,00029.9%20.5%

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 →

Malta vs United States, side by side

 MaltaUnited States
Top income tax rate35%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 2026-08-2137%PwC Worldwide Tax Summaries“For individuals, the top federal income tax rate for 2025 is 37%, except for long-term capital gains and qualified dividends”View source · accessed 2026-08-20
Tax-residency day threshold183 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 2026-08-21183 daysInternal Revenue Service (IRS)“You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:”View source · accessed 2026-08-20
Signature tax regimeGlobal 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 2026-08-21Foreign Earned Income Exclusion: USD 132,900 / yearInternal Revenue Service (IRS)“For tax year 2026, the foreign earned income exclusion is $132,900 up from $130,000 for tax year 2025.”View source · accessed 2026-08-20
Digital nomad visaYes — Nomad Residence PermitKPMG Malta“The permit is issued for one year and can be renewed for up to four years.”View source · accessed 2026-08-21No
Nomad-visa income requirementEUR 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: Malta · United States.

Frequently asked questions

Is Malta or United States better for tax?

On income tax alone, United States has the lower effective rate at a $100,000 income (16.9% 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, Malta or United States?

Malta treats you as tax resident after 183 days, and United States 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 Malta or United States have a digital nomad visa?

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

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