Malta vs Netherlands: salary after tax 2026

I live in Malta and I'm thinking about the Netherlands · · rules checked 15 Nov 2026 · sources

Malta, standard rules5,958euros a month, average · €71,492 a year

Netherlands, with the 30% ruling+€503 a month6,461euros a month, average · €77,533 a year

The full picture

Line	Malta, standard	Netherlands, 30% ruling	Difference
Gross salary	€100,000	€100,000	€0
Income tax	€25,600	€15,001	−€10,599
Tax-free salary	–	€27,000
Social security	€2,908	€7,466	+€4,558
Total tax and contributions	€28,508	€22,467	−€6,041
Net per year	€71,492	€77,533	+€6,041
Net per month average	€5,958	€6,461	+€503

Year by year

Staying in Malta, standard rules apply. The 30% ruling lasts 5 years from your move to the Netherlands, at 27% for rulings starting from 2027.

If I move to the Netherlands in

2026 · now

2027

2028

2029

2030

2031

2032

Stay in Malta

5,958Standard

Move to the Netherlands

–You live in Malta

6,461Ruling year 1

6,461Ruling year 2

6,461Ruling year 3

6,461Ruling year 4

6,461Ruling year 5

5,226Standard

Netherlands vs Malta

–

+€503

−€732

The Netherlands pays more only in 2027, 2028, 2029, 2030 and 2031. +€503 a month.

Assumes 2026 rules and your salary stay the same.

What drives the difference

−€10,599

Less income tax in the Netherlands. The 30% ruling pays 27% of salary tax-free.

+€4,558

More in contributions. Contributions come to €7,466 a year in the Netherlands, against €2,908 in Malta.

The tax benefits

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

Netherlands

The 30% ruling

30%5 yrs

Part of salary paid tax-free, for people recruited from abroad who meet the salary requirement. 30% in 2026, 27% for rulings that start later.

Read the 30% ruling guide

Sources and limits

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

Netherlands

Wet inkomstenbelasting 2001, art. 2.10, 8.10 en 8.11 · wetten.overheid.nl
Wet op de loonbelasting 1964, art. 31a · wetten.overheid.nl
Heffingskortingen 2026 · Belastingdienst
Premie volksverzekeringen 2026 · Belastingdienst
Expatregeling (30%-regeling) aanvragen · Belastingdienst

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.