Portugal, Malta, Georgia, Germany: Tax Rates & Remote Work Compared

Side-by-side breakdown of tax rates, remote work, startup ecosystem, and 6 more dimensions for founders choosing where to incorporate in 2026.

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4 selectedClear all
🇩🇪Germany
64
Worldwide
🇵🇹Portugal
76
IFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)
🇲🇹Malta
72
Remittance-Based
🇬🇪Georgia
68
Small Business Status / Virtual Zone IT Company

Dimension Profile

Shape = jurisdiction fingerprint. Gap = your decision.

Tax Regime Comparison5
🇩🇪GermanyWorldwide47.5%
🇵🇹PortugalIFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)48%
🇲🇹MaltaRemittance-Based35%
🇬🇪GeorgiaSmall Business Status / Virtual Zone IT Company20%
Tax system mismatchCritical

Germany taxes all worldwide income once you become a tax resident (top rate: 47.5%). Portugal and Georgia do not - only locally-sourced income is taxed. This is a fundamental structural difference that affects your total effective tax burden.

Exit tax applies in one jurisdictionCritical

Germany and Portugal have 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 countries in this comparison do not have an exit tax.

28pp personal tax rate spreadReview

Both countries tax worldwide income, but the top personal income tax rates differ materially. Portugal: 48% vs Georgia: 20%. Both apply to all global earnings once you establish residency.

CFC rules apply in one jurisdictionReview

Germany and Portugal have 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 countries in this comparison do not have CFC rules.

Special tax regime available in one jurisdictionNote

Portugal (IFICI (Incentivo Fiscal para a Internacionalização de Competências e Investimento)), Georgia (Small Business Status / Virtual Zone IT Company) offer a qualifying program that may exempt foreign-source income from local tax for up to 10 years. This can significantly reduce your effective rate compared to the standard regime.

Not tax advice. Tax laws change frequently. Verify with a qualified professional before making residency decisions.

Field-by-Field Breakdown

Green = best value per row
Metric
🇩🇪Germany64
🇵🇹Portugal76
🇲🇹Malta72
🇬🇪Georgia68
Dimension Scores
Corporate Tax
15
55
25
100
Funding
100
95
85
70
Visa
80
90
90
50
Residency
75
78
83
58
Tax Res.
30
45
70
75
Practical
75
91
86
86
Remote Work
34
69
84
80
Family
80
95
100
90
Ecosystem
90
90
50
40
Corporate Tax Details
Corporate Tax Rate29.9%21%35%15%
Capital Gains Tax25%28%0%15%
Tax Treaties100787756
Territorial SystemNoNoNoYes
Funding Details
Active VCs280481814
Government GrantsYesYesYesYes
EU Funding EligibleYesYesYesNo
Visa Details
Has Startup VisaYesYesYesNo
Processing Time909060-
Min Investment$0$0$27K-
E-ResidencyNoNoNoNo
Digital Nomad VisaNoYesYesYes
Residency Details
Visa Programs Available3333
Citizenship Timeline55510
Dual CitizenshipYesYesYesNo
Immigration Score6879
Tax Res. Details
Tax Residency Days183183183183
Personal Tax Top Rate48483520
Territorial TaxationNoNoNoNo
Special Tax RegimeNoYesYesYes
Exit TaxYesYesNoNo
Practical Details
Banking Difficultydifficultmoderatemoderateeasy
100% Foreign OwnershipYesYesYesYes
Company Formation14371
Virtual Office OKNoYesYesYes
Remote Work Details
Nomad VisaNoYesYesNo
Tourist Workillegalgray_areatoleratedlegal
Tourist Visa Days909090365
PE Risk Levelvery_highmoderatelowlow
Days Before Tax Res.183183183183
Internet Speed75856545
Coworking/mo$250$180$200$100
Family Details
Safety Index72827272
Int'l SchoolsYesYesYesYes
Homeschoolingillegallegal_with_restrictionslegal_with_restrictionslegal
Healthcare Quality87767458
Cost of Living88687238
Ecosystem Details
Unicorns52600
English Business EnvYesYesYesNo
Talent Pool Quality85725552

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