3-way tax comparison for 2026
Ireland vs Netherlands vs Malta
Tax, side by side
🇮🇪 Ireland
🇳🇱 Netherlands
🇲🇹 Malta
Top Personal Tax Rate
40%
49.5%
35%Lower
Corporate Tax Rate
12.5%Lower
25.8%
35%
Capital Gains Tax
33%
31%
0%Lower
Dividend Tax
0-33%
24.5-31%
0-35%
Foreign Income
Worldwide
Worldwide
Worldwide
Residency Days
183 days
183 days
183 days
Wealth Tax
None
Yes
None
Inheritance Tax
Yes
Yes
None
VAT/GST
23%
21%
18%Lower
Withholding (Dividends)
25%
15%
0%
Living there, side by side
Live score (tax + life)
70/100
61/100
77/100
Main expat city
Dublin
Amsterdam
Sliema / St Julian's
Monthly budget (one person)
~$4,300
~$4,300
~$2,800
Safety
82/100
80/100
78/100
Healthcare
78/100
88/100
80/100
English
100/100
92/100
95/100
Internet
190 Mbps
205 Mbps
200 Mbps
Newcomer regime
Remittance Basis (0%)
30% Ruling (expat scheme) (35%)
Non-Domiciled Status (0%)
Live scores and quality-of-life ratings from the best places to live ranking. Editorial composite ratings; verify before relocating.
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