Malta taxes a resident who is not domiciled there on a narrower base, while Spain taxes a resident on worldwide income. Malta's lowest cited income floor is $3,750 a month, against $2,741 in Spain on a route that bars paid work. Malta naturalises after 5 years of residence, and Spain naturalises after 10 years of residence.
Malta sources verified 2026-07-21. Spain sources verified 2026-07-12.
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| MaltaSources verified 2026-07-21 | SpainSources verified 2026-07-12 |
|---|---|
| Personal income tax | |
| Non-domIncome Tax Act, Cap. 123, art. 4(1) provisos | WorldwideLey 35/2006 (LIRPF), Articulos 1 y 2 (BOE consolidated text) |
| Lowest cited income floor, a month | |
$3,750 Remote workNomad Residence Permit FAQs, Residency Malta Agency | $2,741 Passive income (rentista)Bars paid work, remote includedNon-working Residency Visa, Embassy of Spain in Washington (exteriores.gob.es) |
| Lowest cited investment route | |
$106,000 InvestorMalta Permanent Residence Programme Regulations, S.L. 217.26 | Not in this dossier yet |
| Citizenship | |
Residence first5 yrs | Residence first10 yrs |
| Your current passport | |
| Kept on naturalisationAcquisition of citizenship, Community Malta Agency | Given up on naturalisationCodigo Civil, Articulo 23 (BOE consolidated text) |
| EU access and English | |
| EU accessEnglish widely spoken | EU accessEnglish not widespread |
* OmniFlag's own assessment, not a figure from a statute.
The full comparison, in words
Malta and Spain differ on the three things a mover weighs first: what each taxes, the cheapest cited way in, and how long citizenship takes. On tax, Malta taxes a resident who is not domiciled there on a narrower base, while Spain taxes a resident on worldwide income. On entry, Malta's lowest cited income floor is $3,750 a month on its remote work route. Spain's lowest cited income floor is $2,741 a month on its passive income (rentista) route, and the route bars paid work, remote work included. On citizenship, Malta naturalises after 5 years of residence, and Spain naturalises after 10 years of residence. The table below sets every cited figure side by side, and each dossier carries the full detail.
Common questions
Does Malta or Spain tax foreign income?
Malta: A resident who is not domiciled in Malta is taxed on foreign income only on the amount received in Malta, and not at all on foreign capital gains; Maltese-source income is taxed in full. Spain: Worldwide income, including a pension from another country, subject to the applicable treaty.
When do Malta and Spain treat you as tax resident?
Malta: Residence, not a day count, An individual is resident when they reside in Malta apart from such temporary absences as the Commissioner finds reasonable. There is no day-count test for individuals; the Act's only 183-day rule governs a company holding, not a person. Spain: Day count, More than 183 days in Spain during a calendar year. Economic interests, The main base of your economic interests in Spain, whatever the day count. A tax residency test runs separately from the permit that lets you live there, so holding one does not settle the other.
What is the cheapest cited way to live in Malta or Spain?
Malta's lowest cited income floor is $3,750 a month on its remote work route. Spain's lowest cited income floor is $2,741 a month on its passive income (rentista) route, and the route bars paid work, remote work included.
Which grants citizenship sooner, Malta or Spain?
Malta naturalises after 5 years of residence. Spain naturalises after 10 years of residence. Malta lets you keep your current passport. Spain asks you to give your current passport up.
Read each dossier in full
Southern Europe
Malta
An English-speaking EU base with a remittance basis for foreign income and 10% on remote work.
- Nomad tax
- 10%
Southern Europe
Spain
Residence for income earned abroad, a flat-rate tax window for new arrivals, and a defined route to a passport.
- Beckham rate
- 24%
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