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 impatriate · 50% exemption | $13,457 |
| Social security 42.9% employee · capped | $9,190 |
| Total deductions | $22,647 |
| Gross income | $100,000 |
| Net take-home | $77,353 |
| 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 | Italy · USD | Malta · USD | Δ (MT − IT) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax ITimpatriate · 50% exemptionMTnomad_y1 · 0% flat | $13,457 | — | −$13,457 |
| subtotal · personal income tax | $13,457 | $0 | −$13,457 |
II. Mandatory social security & health | |||
9.19-10.49% INPS; cap €120,607 (2025; 2026 TBC). IT9.2% · capped €120,607MT— | $9,190 | — | −$9,190 |
Gestione Separata 33.72-35.03%. IT33.7% · uncappedMT— | — | — | — |
10% of gross; cap ~€54,000 (max ~€5,400/yr). IT—MT10.0% · capped €54,000 | — | $5,870 | +$5,870 |
| subtotal · mandatory social security & health | $9,190 | $5,870 | −$3,320 |
| Total deductions | $22,647 | $5,870 | −$16,777 |
| Effective rate | 22.6% | 5.9% | -16.8 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $77,353 | $94,130 | +$16,777 |
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 | Italy | Malta | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 65.0 | 60.0 | -5.0 pts |
Nominal net (annual) From the engine — exact | $77,353 | $94,130 | +$16,777 |
| Real net · Italy basket | $77,353 | $101,975 | +$24,621 |
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