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 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 |
| Personal income tax progressive · top 39% | $26,865 |
| Social security 1.4% employee · capped | $1,199 |
| Total deductions | $28,064 |
| Gross income | $100,000 |
| Net take-home | $71,936 |
| Instrument | Malta · USD | New Zealand · USD | Δ (NZ − MT) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax MTnomad_y1 · 0% flatNZprogressive · top 39% | — | $26,865 | +$26,865 |
| subtotal · personal income tax | $0 | $26,865 | +$26,865 |
II. Mandatory social security & health | |||
10% of gross; cap ~€54,000 (max ~€5,400/yr). MT10.0% · capped €54,000NZ— | $5,870 | — | −$5,870 |
ACC earner levy 1.39% on first NZD 142,283. MT—NZ1.4% · capped NZ$142,283 | — | $1,199 | +$1,199 |
| subtotal · mandatory social security & health | $5,870 | $1,199 | −$4,671 |
| Total deductions | $5,870 | $28,064 | +$22,194 |
| Effective rate | 5.9% | 28.1% | 22.2 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $94,130 | $71,936 | −$22,194 |
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 | Malta | New Zealand | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 60.0 | 72.0 | +12.0 pts |
Nominal net (annual) From the engine — exact | $94,130 | $71,936 | −$22,194 |
| Real net · New Zealand basket | $112,957 | $71,936 | −$41,020 |
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