Spain has an exit tax. If you establish residency and later wish to leave, you may owe tax on unrealized gains or assets at departure. The other country in this comparison does not have an exit tax.
12pp personal tax rate spreadNote
Both countries tax worldwide income, but the top personal income tax rates differ materially. Spain: 47% vs Malta: 35%. Both apply to all global earnings once you establish residency.
CFC rules apply in one jurisdictionReview
Spain 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
Malta: 25-7Spain: 32
Malta25
Spain32
FieldMaltaSpain
Corp Tax Rate35%25%
Capital Gains0%28%
Crypto CGT0%28% (same)
Territorial SystemNoNo
IP Box RegimeYesNo
Tax Treaties7796
VAT Rate18%21%
Funding
Malta: 85-15Spain: 100
Malta85
Spain100
FieldMaltaSpain
Gov GrantsYesYes
EU FundingYesYes
Active VCs18100
Avg Seed Check$400K$800K
Visa
Malta: 900Spain: 90
Malta90
Spain90
FieldMaltaSpain
Startup VisaYesYes
E-ResidencyNoNo
Digital Nomad VisaYesYes
Path to PR5 yrs5 yrs
Processing Time60d45d
Residency
Malta: 83+40Spain: 43
Malta83
Spain43
FieldMaltaSpain
Citizenship (Naturalization)5 yrs10 yrs
Dual CitizenshipYesNo
CBI AvailableYesNo
Immigration Score7/107/10
Tax Res.
Malta: 70+25Spain: 45
Malta70
Spain45
FieldMaltaSpain
Tax Res Threshold183 days183 days
Worldwide TaxYesYes
Territorial TaxNoNo
Personal Tax Top Rate35%47%
Special RegimeGlobal Residence Programme / Malta Retirement ProgrammeBeckham Law (Impatriate Regime)
Exit TaxNoYes
Practical
Malta: 86-10Spain: 96
Malta86
Spain96
FieldMaltaSpain
Banking Difficultymoderateeasy
100% Foreign OwnershipYesYes
Formation Days7d7d
Formation Cost$1,800$1,500
Legal Systemmixedcivil_law
Remote
Malta: 84+20Spain: 64
Malta84
Spain64
FieldMaltaSpain
DNV ExistsYesYes
DNV Min Income$2,700/mo$3,200/mo
Internet Speed65 Mbps220 Mbps
Coworking/mo$200$250
PE Risklowmoderate
Family
Malta: 100+5Spain: 95
Malta100
Spain95
FieldMaltaSpain
Safety Index7272
Intl SchoolsYesYes
Healthcare7482
Cost of Living7255
Family Budget/mo$5,500$4,000
Ecosystem
Malta: 50-10Spain: 60
Malta50
Spain60
FieldMaltaSpain
Unicorns05
Talent Pool5570
Avg Dev Salary$52,000/yr$42,000/yr
Coworking Densitymediumhigh
Gov Pro-Startup7/107/10
Frequently Asked Questions
Is Malta or Spain better for startup founders?
Malta scores 72/100 overall versus Spain at 69/100. 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 Malta and Spain?
Malta has a corporate tax score of 25/100 and Spain scores 32/100. See the Tax Breakdown section above for specific rates and conditions.
Which country has better startup visa options - Malta or Spain?
Malta scores 90/100 for visa options versus Spain at 90/100. Check the Visa section for specific programs, processing timelines, and requirements.
How do Malta and Spain compare for family relocation?
Malta scores 100/100 for family viability versus Spain at 95/100. Key factors include healthcare quality, international school availability, safety index, and cost of living.
Can I compare Malta and Spain 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.