Germany vs Malta: salary after tax 2026

I live in Germany and I'm thinking about Malta · · rules checked 14 Nov 2026 · sources

Germany, standard rules4,836euros a month, average · €58,030 a year

Malta, with the 15% HSI rate+€2,005 a month6,841euros a month, average · €82,092 a year

The full picture

Line	Germany, standard	Malta, HSI	Difference
Gross salary	€100,000	€100,000	€0
Income tax	€23,593	€15,000	−€8,593
Social security	€18,377	€2,908	−€15,469
Total tax and contributions	€41,970	€17,908	−€24,062
Net per year	€58,030	€82,092	+€24,062
Net per month average	€4,836	€6,841	+€2,005

Year by year

Staying in Germany, standard rules apply. HSI lasts 5 years from your move to Malta, on a salary of at least €65,000.

If I move to Malta in

2026 · now

2027

2028

2029

2030

2031

2032

Stay in Germany

4,836Standard

Move to Malta

–You live in Germany

6,841HSI year 1

6,841HSI year 2

6,841HSI year 3

6,841HSI year 4

6,841HSI year 5

5,958Standard

Malta vs Germany

–

+€2,005

+€1,122

Malta pays more in every year from 2027. Up to +€2,005 a month.

Assumes 2026 rules and your salary stay the same.

What drives the difference

−€8,593

Less income tax in Malta. HSI taxes salary in Malta at a flat 15%.

−€15,469

Less in contributions. Contributions come to €2,908 a year in Malta, against €18,377 in Germany.

The tax benefits

Germany

No tax benefit for moving

Germany has no tax regime for people who move there. Moving costs are still deductible in the year you move; the Germany calculator works them out.

Read what movers can deduct

Malta

Highly Skilled Individuals

15%5 yrs

A flat 15% on salary for people in eligible senior jobs earning at least €65,000. It can be renewed twice.

Read the HSI guide

Sources and limits

Germany

Einkommensteuergesetz (EStG), §§ 32a, 39b · gesetze-im-internet.de
Solidaritätszuschlaggesetz 1995, §§ 3, 4 · gesetze-im-internet.de
Sozialversicherungsrechengrößen-Verordnung 2026 · gesetze-im-internet.de
SGB V (Krankenversicherung), §§ 241, 242 · gesetze-im-internet.de
SGB XI (Pflegeversicherung), § 55 · gesetze-im-internet.de
SGB VI (Rentenversicherung), § 158 · gesetze-im-internet.de
SGB III (Arbeitsförderung), § 341 · gesetze-im-internet.de

Malta

Income Tax Act (Cap. 123), art. 56 · legislation.mt
Tax Treatment of Highly Skilled Individuals Rules, 2026 (S.L. 123.219) · legislation.mt
Social Security Act (Cap. 318), art. 12, Second Schedule · legislation.mt
Class 1 social security contributions 2026 · Social Security Department

Employment contract, single, constant salary. Not covered: self-employment, partial years, joint filing, children (except Italy's impatriate share).

Calculated by our 2026 rules. How each country is tested, and what isn't checked yet, is on the methodology page.