Home/Compare/Costa Rica vs Malta · $100,000#CMP-95833
ParametersFromCosta Rica→ToMaltaGross$100,000FilingSinglePeriodFY 2026
Residency model
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§ 01 · The verdict

Malta leaves you with $4,800 more per year — a 5.4% net advantage over Costa Rica on a $100,000 gross.

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.

Net delta · annual
+$4,800
in favour of Malta
Monthly
+$400
Over 5 yrs
+$24,002
Rate gap
4.8 pp
Confidence
High
CR·San JoséCRC → USD @ 0.0020

Costa Rica

Costa Rica Digital Nomad Visa
Effective tax rate
10.7%
on $100,000 gross
Net take-home
$89,330
$7,444 / month
Statutory deductionsUSD
Personal income tax
dn_visa · 0% flat
—
Social security
10.7% employee · uncapped
$10,670
Total deductions$10,670
Gross income$100,000
Net take-home$89,330
MT·VallettaEUR → USD @ 1.0870

Malta

Malta Nomad Permit (Year 1)
Effective tax rate
5.9%
on $100,000 gross
Net take-home
$94,130
$7,844 / month
Statutory deductionsUSD
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
§ 02 · Where the paycheck goes

Flow of $100,000.

Width of each segment is its share of gross. NET segment is what crosses the finish line into the user's account.
Costa Rica10.7% effective
$0 → $100,000
Social · $10,670
NET · $89,330
Malta5.9% effective
$0 → $100,000
NET · $94,130
Income tax (PIT)Social chargeNet take-home
Δ net+$4,800·5.4% advantage MA
§ 03 · Full ledger

Line-item reconciliation.

All amounts USD · FY2026
InstrumentCosta Rica · USDMalta · USDΔ (MT − CR)
I. Personal income tax
Personal income tax
CRdn_visa · 0% flatMTnomad_y1 · 0% flat
———
subtotal · personal income tax$0$0+$0
II. Mandatory social security & health
CCSS ~10.67%.
CR10.7% · uncappedMT—
$10,670—−$10,670
10% of gross; cap ~€54,000 (max ~€5,400/yr).
CR—MT10.0% · capped €54,000
—$5,870+$5,870
subtotal · mandatory social security & health$10,670$5,870−$4,800
Total deductions$10,670$5,870−$4,800
Effective rate10.7%5.9%-4.8 pp
Gross income$100,000$100,000—
Net take-home$89,330$94,130+$4,800
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply.
§ 04 · Cost-of-living adjusted · secondary

And once the paycheck has to buy something.

We treat this section as secondary — the tax model is precise; the price model is a survey instrument with wider error bars.
PPP basis · NYC = 100Costa RicaMaltaΔ
Cost-of-living index
Indicative · placeholder until COL table ships
55.060.0+5.0 pts
Nominal net (annual)
From the engine — exact
$89,330$94,130+$4,800
Real net · Costa Rica basket$89,330$86,286−$3,044
Real purchasing power · annual
Net take-home, re-expressed in Costa Rica-basket dollars.
Costa Rica
$89,330
nominal $89,330
Malta
$86,286
nominal $94,130
Real delta · annual
+$3,044
a 3.5% advantage to Costa Rica once basket prices are normalised.
Indicative only — wider error bars than the tax model.
§ 05 · Methodology & sources

How this comparison was built.

Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.

Read the full note ↗
Costa Rica · source instruments
  • Personal income tax code · brackets 2026
  • Social-insurance contribution schedule 2026
  • Costa Rica Digital Nomad Visa · Min income $3,000/month ($4,000 with dependents); 2-year vi…
Malta · source instruments
  • Personal income tax code · brackets 2026
  • Social-insurance contribution schedule 2026
  • Malta Nomad Permit (Year 1) · Non-EU/EEA/Swiss; remote work for foreign employer/clients …
  • Malta Nomad Permit (Year 2+) · Non-EU/EEA/Swiss; remote work for foreign employer/clients …
  • Malta Non-Dom Remittance Basis · Default status for most foreigners; foreign income taxed on…
Model assumptions
  • 01.Single filer, no dependents. Joint and head-of-household calculations not yet modeled.
  • 02.Income treated as employment, not self-employed unless explicitly set.
  • 03.Special regimes assumed eligible where the headline criteria fit; otherwise the standard schedule applies.
  • 04.FX held constant at the displayed static rate across the period.
  • 05.No equity, RSU, capital gains, or carried interest.
  • 06.No treaty offsets applied — see HOME model for the US-resident case.
  • 07.Filing status assumed Single. Joint and head-of-household calculations not yet modeled.
  • 08.Tax year 2026 with 2025 transitional rates where applicable.
Last refreshed · Thu, 21 May 2026 14:03:43 GMT
Engine v0.1.0
Confidence · High (CR), High (MT)
Cite this comparison ↗
Disclaimer — Comparely publishes modelled estimates for informational purposes and does not constitute legal, tax, accounting, or immigration advice. Statutory rates, social-charge ceilings, FX, and elective regimes change. Eligibility for any special regime is subject to qualifying conditions beyond income alone. Consult a qualified adviser before acting on any figure displayed.
§ 06 · Related pairs

Other jurisdictions worth a glance.

4 pairs
Costa Rica vs Malta: Tax Comparison for Digital Nomads & Expats (2026) — Comparely