Estonia vs Malta — Digital Nomad Visa Comparison

The DNV is an immigration document, NOT a tax regime. Under 183 days in a 12-month period: generally not an Estonian tax resident — no Estonian tax on foreign-sourced income. 183+ days: becomes Estonian tax resident, owing 22% flat income tax on worldwide income (2026 rate; planned 24% increase was cancelled Dec 2025). Universal €700/month tax-free allowance applies. Estonia has double-taxation treaties with 60+ countries.

Three-phase tax regime: Phase 1 (first 12 months) — income from authorised remote work is exempt from Maltese income tax. Phase 2 (after exemption) — authorised remote work income taxed at flat 10%. Phase 3 — any additional non-remote-work income taxed at standard progressive rates (0%–35%). Registration with Maltese tax authorities is mandatory even during the exemption period.