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 npr · 0% flat | — |
| Social security 15.0% employee · uncapped | $15,000 |
| Total deductions | $15,000 |
| Gross income | $100,000 |
| Net take-home | $85,000 |
| 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 | Japan · USD | Malta · USD | Δ (MT − JP) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax JPnpr · 0% flatMTnomad_y1 · 0% flat | — | — | — |
| subtotal · personal income tax | $0 | $0 | +$0 |
II. Mandatory social security & health | |||
~15% total (health + pension + employment). JP15.0% · uncappedMT— | $15,000 | — | −$15,000 |
10% of gross; cap ~€54,000 (max ~€5,400/yr). JP—MT10.0% · capped €54,000 | — | $5,870 | +$5,870 |
| subtotal · mandatory social security & health | $15,000 | $5,870 | −$9,130 |
| Total deductions | $15,000 | $5,870 | −$9,130 |
| Effective rate | 15.0% | 5.9% | -9.1 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $85,000 | $94,130 | +$9,130 |
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 | Japan | Malta | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 70.0 | 60.0 | -10.0 pts |
Nominal net (annual) From the engine — exact | $85,000 | $94,130 | +$9,130 |
| Real net · Japan basket | $85,000 | $109,819 | +$24,819 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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