Spain vs Malta: salary after tax 2026

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

Spain, standard rules5,299euros a month, average · €63,590 a year

Malta, with the 15% HSI rate+€1,542 a month6,841euros a month, average · €82,092 a year

The full picture

Line	Spain, standard	Malta, HSI	Difference
Gross salary	€100,000	€100,000	€0
Income tax	€32,348	€15,000	−€17,348
Social security	€4,062	€2,908	−€1,154
Total tax and contributions	€36,410	€17,908	−€18,502
Net per year	€63,590	€82,092	+€18,502
Net per month average	€5,299	€6,841	+€1,542

Year by year

Staying in Spain, 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 Spain

5,299Standard

Move to Malta

–You live in Spain

6,841HSI year 1

6,841HSI year 2

6,841HSI year 3

6,841HSI year 4

6,841HSI year 5

5,958Standard

Malta vs Spain

–

+€1,542

+€659

Malta pays more in every year from 2027. Up to +€1,542 a month.

Assumes 2026 rules and your salary stay the same.

What drives the difference

−€17,348

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

−€1,154

Less in contributions. Contributions come to €2,908 a year in Malta, against €4,062 in Spain.

The tax benefits

Spain

The Beckham Law

24%6 yrs

Flat rate on salary for people who move to Spain for work.

Read the Beckham 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

Spain

Ley 35/2006 del IRPF, arts. 19, 20, 57, 63 y 93 · BOE
Real Decreto 439/2007 (Reglamento del IRPF), arts. 113 a 120 · BOE
Decret legislatiu 1/2024, llibre sisè del Codi tributari de Catalunya, art. 611-1 · Portal Jurídic de Catalunya
Orden PJC/297/2026 (cotización 2026) · BOE

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.