Italy vs Malta: salary after tax 2026

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

Italy, standard rules4,760euros a month, average · €57,122 a year

Malta, with the 15% HSI rate+€2,081 a month6,841euros a month, average · €82,092 a year

The full picture

Line	Italy, standard	Malta, HSI	Difference
Gross salary	€100,000	€100,000	€0
Income tax	€33,250	€15,000	−€18,250
Social security	€9,628	€2,908	−€6,720
Total tax and contributions	€42,878	€17,908	−€24,970
Net per year	€57,122	€82,092	+€24,970
Net per month average	€4,760	€6,841	+€2,081

Year by year

Staying in Italy, 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 Italy

4,760Standard

Move to Malta

–You live in Italy

6,841HSI year 1

6,841HSI year 2

6,841HSI year 3

6,841HSI year 4

6,841HSI year 5

5,958Standard

Malta vs Italy

–

+€2,081

+€1,198

Malta pays more in every year from 2027. Up to +€2,081 a month.

Assumes 2026 rules and your salary stay the same.

What drives the difference

−€18,250

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

−€6,720

Less in contributions. Contributions come to €2,908 a year in Malta, against €9,628 in Italy.

The tax benefits

Italy

The impatriate regime

50%5 yrs

Only 50% of salary is taxed (40% with a child under 18), for people moving to Italy who weren't resident there for 3 years. Contributions are paid in full.

Read the impatriate regime guide

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

Italy

Testo unico delle imposte sui redditi (DPR 917/1986), artt. 11, 13 e 49-51 · Normattiva
Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026) · Normattiva
Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, c. 4-9 · Normattiva
Decreto legislativo 27 dicembre 2023, n. 209, art. 5 · Normattiva
INPS, circolare n. 6 del 30 gennaio 2026 · INPS
Addizionale regionale IRPEF, Regione Lombardia · Regione Lombardia

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.