Malta provides incentives to those who wish to come and invest, offering has a very low taxation rate in comparison with other European countries, which has been making the island increasingly appealing to business owners and employers.
The country allows foreign-owned Maltese companies to apply for a refund that effectively reduces the yearly corporate tax from 35% to a final rate of 5%, provided the company structure complies with certain rules.
For employees residing in Malta or people looking for a job on the island, taxes are usually paid to national insurance, which means that a consistent percentage of them will be returned to the employee.
Wages depend on the experience and qualifications of the employee. Whether for part-time or full-time contract, personal income tax starts at 15% and goes up to a maximum of 35%. Usually, even high earners can benefit from a relatively low taxation in Malta.
Source: