Most of the gap is opened by Ireland's Irish Non-Dom Remittance regime, which displaces the standard schedule. Both countries are indicated in USD at the displayed FX.
| Personal income tax progressive · top 40% | — |
| Social security 4.3% employee · uncapped | $4,275 |
| Total deductions | $4,275 |
| Gross income | $100,000 |
| Net take-home | $95,725 |
| 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 | Ireland · USD | Malta · USD | Δ (MT − IE) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax IEprogressive · top 40%MTnomad_y1 · 0% flat | — | — | — |
| subtotal · personal income tax | $0 | $0 | +$0 |
II. Mandatory social security & health | |||
PRSI 4.2% Jan-Sep, 4.35% Oct → midpoint. USC is a separate income-tax-adjacent surcharge, not included here. IE4.3% · uncappedMT10.0% · capped €54,000 | $4,275 | $5,870 | +$1,595 |
| subtotal · mandatory social security & health | $4,275 | $5,870 | +$1,595 |
| Total deductions | $4,275 | $5,870 | +$1,595 |
| Effective rate | 4.3% | 5.9% | 1.6 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $95,725 | $94,130 | −$1,595 |
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 | Ireland | Malta | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 75.0 | 60.0 | -15.0 pts |
Nominal net (annual) From the engine — exact | $95,725 | $94,130 | −$1,595 |
| Real net · Malta basket | $76,580 | $94,130 | +$17,550 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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