🇺🇾 Uruguay vs 🇲🇹 Malta
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇺🇾 Uruguay | 🇲🇹 Malta |
|---|---|---|
| Tax System | Territorial (with tax holiday) | Remittance-based |
| Income Tax (Foreign) | 0% foreign (10 years) | 0-15% (remitted income) |
| Capital Gains Tax | 0% foreign (10 years) | 0% (if not remitted) |
| Corporate Tax | 25% | 35% (5% effective) |
| Residency Requirement | $520k property OR income proof | Global Residence Programme |
| Minimum Stay | 183 days to activate | 183 days in EU |
| Cost of Living | Moderate ($2,000-3,500/mo) | Moderate ($2,500-3,500/mo) |
🇺🇾 Uruguay
Highlights
- ✅10-year tax holiday on foreign income
- ✅Stable banking system
- ✅High quality of life
- ✅Safe country
- ✅Good infrastructure
Considerations
- ⚠️Higher residency requirements
- ⚠️Cold winters
- ⚠️Small market
Best For
- 👤Wealthy individuals
- 👤Argentines
- 👤Quality of life seekers
🇲🇹 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 Uruguay if: You prioritize 10-year tax holiday on foreign income and stable banking system. Ideal for wealthy individuals, argentines, quality of life seekers.
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.