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 28% | $24,534 |
| Social security 11.0% employee · uncapped | $11,000 |
| Total deductions | $35,534 |
| Gross income | $100,000 |
| Net take-home | $64,466 |
| 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 | Brazil · USD | Malta · USD | Δ (MT − BR) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax BRprogressive · top 28%MTnomad_y1 · 0% flat | $24,534 | — | −$24,534 |
| subtotal · personal income tax | $24,534 | $0 | −$24,534 |
II. Mandatory social security & health | |||
INSS 7.5-14% capped; midpoint used. BR11.0% · uncappedMT— | $11,000 | — | −$11,000 |
10% of gross; cap ~€54,000 (max ~€5,400/yr). BR—MT10.0% · capped €54,000 | — | $5,870 | +$5,870 |
| subtotal · mandatory social security & health | $11,000 | $5,870 | −$5,130 |
| Total deductions | $35,534 | $5,870 | −$29,665 |
| Effective rate | 35.5% | 5.9% | -29.7 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $64,466 | $94,130 | +$29,665 |
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 | Brazil | 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 | $64,466 | $94,130 | +$29,665 |
| Real net · Brazil basket | $64,466 | $65,891 | +$1,426 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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