Italy has Controlled Foreign Corporation (CFC) rules. Owning a foreign company as a resident may trigger local tax on undistributed profits - even if the company pays no dividends. The other country in this comparison does not have CFC rules.
Not tax advice. Tax laws change frequently. Verify with a qualified professional before making residency decisions.
Dimension Breakdown
Tax
Italy: 32+7Malta: 25
Italy32
Malta25
FieldItalyMalta
Corp Tax Rate27.9%35%
Capital Gains26%0%
Crypto CGT26%0%
Territorial SystemNoNo
IP Box RegimeYesYes
Tax Treaties10077
VAT Rate22%18%
Funding
Italy: 100+15Malta: 85
Italy100
Malta85
FieldItalyMalta
Gov GrantsYesYes
EU FundingYesYes
Active VCs8018
Avg Seed Check$600K$400K
Visa
Italy: 900Malta: 90
Italy90
Malta90
FieldItalyMalta
Startup VisaYesYes
E-ResidencyNoNo
Digital Nomad VisaYesYes
Path to PR5 yrs5 yrs
Processing Time60d60d
Residency
Italy: 68-15Malta: 83
Italy68
Malta83
FieldItalyMalta
Citizenship (Naturalization)10 yrs5 yrs
Dual CitizenshipYesYes
CBI AvailableYesYes
Immigration Score6/107/10
Tax Res.
Italy: 55-15Malta: 70
Italy55
Malta70
FieldItalyMalta
Tax Res Threshold183 days183 days
Worldwide TaxYesYes
Territorial TaxNoNo
Personal Tax Top Rate43%35%
Special RegimeImpatriate Regime (50% income exemption)Global Residence Programme / Malta Retirement Programme
Exit TaxNoNo
Practical
Italy: 83-3Malta: 86
Italy83
Malta86
FieldItalyMalta
Banking Difficultymoderatemoderate
100% Foreign OwnershipYesYes
Formation Days30d7d
Formation Cost$3,300$1,800
Legal Systemcivil_lawmixed
Remote
Italy: 64-20Malta: 84
Italy64
Malta84
FieldItalyMalta
DNV ExistsYesYes
DNV Min Income$2,550/mo$2,700/mo
Internet Speed117 Mbps65 Mbps
Coworking/mo$275$200
PE Riskmoderatelow
Family
Italy: 85-15Malta: 100
Italy85
Malta100
FieldItalyMalta
Safety Index6572
Intl SchoolsYesYes
Healthcare8274
Cost of Living5572
Family Budget/mo$4,400$5,500
Ecosystem
Italy: 65+15Malta: 50
Italy65
Malta50
FieldItalyMalta
Unicorns90
Talent Pool6555
Avg Dev Salary$52,000/yr$52,000/yr
Coworking Densitymediummedium
Gov Pro-Startup7/107/10
Frequently Asked Questions
Is Italy or Malta better for startup founders?
Malta scores 72/100 overall versus Italy at 70/100. The best choice depends on your industry, team structure, and personal tax situation. Review the dimension-by-dimension breakdown above to identify which jurisdiction fits your specific priorities.
What are the corporate tax rates in Italy and Malta?
Italy has a corporate tax score of 32/100 and Malta scores 25/100. See the Tax Breakdown section above for specific rates and conditions.
Which country has better startup visa options - Italy or Malta?
Italy scores 90/100 for visa options versus Malta at 90/100. Check the Visa section for specific programs, processing timelines, and requirements.
How do Italy and Malta compare for family relocation?
Italy scores 85/100 for family viability versus Malta at 100/100. Key factors include healthcare quality, international school availability, safety index, and cost of living.
Can I compare Italy and Malta with other countries?
Yes. Use the interactive comparison tool at NomadSignal to compare up to 4 jurisdictions simultaneously. You can also view each country's full profile for deeper dimension-level analysis.
Data updated Q1 2026. Scores are based on publicly available information and may not reflect recent regulatory changes. Not legal, tax, or immigration advice. Verify all details with a qualified professional before making relocation or incorporation decisions.