🇲🇹 Malta vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇲🇹 Malta | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Remittance-based | Act 60 Incentives |
| Income Tax (Foreign) | 0-15% (remitted income) | 0% (export services) |
| Capital Gains Tax | 0% (if not remitted) | 0% (post-move gains) |
| Corporate Tax | 35% (5% effective) | 4% (export services) |
| Residency Requirement | Global Residence Programme | US citizens only |
| Minimum Stay | 183 days in EU | 183 days |
| Cost of Living | Moderate ($2,500-3,500/mo) | Moderate ($2,500-4,000/mo) |
🇲🇹 Malta
Highlights
- ✅EU membership
- ✅English-speaking
- ✅Strong iGaming sector
- ✅Mediterranean climate
- ✅Crypto-friendly
Considerations
- ⚠️Small island
- ⚠️Hot summers
- ⚠️Rising cost of living
Best For
- 👤Gaming industry
- 👤Crypto projects
- 👤EU base
🇵🇷 Puerto Rico
Highlights
- ✅US territory - no FEIE needed
- ✅Act 60 tax incentives
- ✅Zero capital gains post-move
- ✅4% corporate tax
- ✅Beach lifestyle
Considerations
- ⚠️Only for US citizens
- ⚠️Must meet presence tests
- ⚠️Hurricane risk
Best For
- 👤US citizens
- 👤Crypto investors
- 👤Export service businesses
Which Should You Choose?
Choose Malta if: You prioritize eu membership and english-speaking. Ideal for gaming industry, crypto projects, eu base.
Choose Puerto Rico if: You prioritize us territory - no feie needed and act 60 tax incentives. Ideal for us citizens, crypto investors, export service businesses.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.