Most of the gap is opened by Malta's Malta Nomad Permit (Year 1) regime, which displaces the standard schedule. Both countries are indicated in USD at the displayed FX.
| Personal income tax progressive · top 10% | $10,000 |
| Social security 13.8% employee · capped | $3,794 |
| Total deductions | $13,794 |
| Gross income | $100,000 |
| Net take-home | $86,206 |
| Personal income tax nomad_y1 · 0% flat | — |
| Social security 10.0% employee · capped | $5,870 |
| Total deductions | $5,870 |
| Gross income | $100,000 |
| Net take-home | $94,130 |
| Instrument | Bulgaria · USD | Malta · USD | Δ (MT − BG) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax BGprogressive · top 10%MTnomad_y1 · 0% flat | $10,000 | — | −$10,000 |
| subtotal · personal income tax | $10,000 | $0 | −$10,000 |
II. Mandatory social security & health | |||
~13.78% (pension 8.78% + health 3.2% + others). Cap BGN 4,130/mo → annual BGN 49,560. BG13.8% · capped лв49,560MT10.0% · capped €54,000 | $3,794 | $5,870 | +$2,075 |
| subtotal · mandatory social security & health | $3,794 | $5,870 | +$2,075 |
| Total deductions | $13,794 | $5,870 | −$7,925 |
| Effective rate | 13.8% | 5.9% | -7.9 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $86,206 | $94,130 | +$7,925 |
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply. | |||
| PPP basis · NYC = 100 | Bulgaria | Malta | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 42.0 | 60.0 | +18.0 pts |
Nominal net (annual) From the engine — exact | $86,206 | $94,130 | +$7,925 |
| Real net · Bulgaria basket | $86,206 | $65,891 | −$20,315 |
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