Malta vs Malaysia — Digital Nomad Visa Comparison

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.

Tax treatment depends on tax residency status under Malaysian law. Staying <182 days in a calendar year: generally not a Malaysian tax resident — no Malaysian tax on foreign-sourced income. 182+ days: may become tax resident, subject to progressive rates (0%–30%) on worldwide income. Malaysia does not tax foreign-sourced income for non-residents.