🇵🇹 Portugal vs 🇲🇹 Malta
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇵🇹 Portugal | 🇲🇹 Malta |
|---|---|---|
| Tax System | NHR (Non-Habitual Resident) | Remittance-based |
| Income Tax (Foreign) | 20% flat (qualifying income) | 0-15% (remitted income) |
| Capital Gains Tax | 0% (foreign gains) | 0% (if not remitted) |
| Corporate Tax | 21% | 35% (5% effective) |
| Residency Requirement | D7 Visa (passive income proof) | Global Residence Programme |
| Minimum Stay | 183 days/year | 183 days in EU |
| Cost of Living | Moderate ($2,000-3,000/mo) | Moderate ($2,500-3,500/mo) |
🇵🇹 Portugal
Highlights
- ✅EU membership & passport path
- ✅NHR tax regime benefits
- ✅High quality of life
- ✅English widely spoken
- ✅Great weather
Considerations
- ⚠️NHR being phased out for new applicants
- ⚠️183-day stay requirement
- ⚠️Higher taxes after NHR ends
Best For
- 👤EU access seekers
- 👤Retirees
- 👤Quality of life focus
🇲🇹 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
Which Should You Choose?
Choose Portugal if: You prioritize eu membership & passport path and nhr tax regime benefits. Ideal for eu access seekers, retirees, quality of life focus.
Choose Malta if: You prioritize eu membership and english-speaking. Ideal for gaming industry, crypto projects, eu base.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.