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Compare · Malta vs Singapore

Malta vs Singapore for Australians leaving home

Malta:Remittance basisAU tax treatySingapore:Territorial taxAU tax treaty

The regimes are genuinely different: Malta is a remittance-basis tax system while Singapore runs territorial tax, which of your income streams each one actually touches matters more than any headline rate.

Both have a tax treaty with Australia, so either way you get a tie-breaker if the ATO contests your departure, and capped withholding (15%/10% vs 15%/10% on unfranked dividends/interest).

Malta is the cheaper place to live day to day, roughly 70% of Sydney's basket against Singapore's 110% (indicative, ex-rent), which can outweigh a thinner tax saving over a full household budget.

Personalise this, enter your numbers once and every figure below becomes yours: “your estimated income tax: $14,200”, not “0, 22%”. Open the Country Comparison tool →

2 destinationsMaltaMaltaSingaporeSingapore
Tax
Regimeremittance, worldwide income not taxedterritorial, worldwide income not taxed
Income tax on salaryProgressive 0, 35% on Malta-source and remitted employment income. Work physically done in Malta is Malta-source, the remittance basis does not shelter your laptop income.Progressive 0, 24%. A S$250k salary pays roughly 18% effective.
Capital gainsForeign capital gains are outside the net for non-doms even when remitted, the standout feature. Malta-situated assets are taxable normally. (0% typical)No capital gains tax for individuals. (0% typical)
DividendsForeign dividends: taxable only if remitted (progressive rates); keep them offshore and pay nothing beyond the €5k minimum tax. Australian franking credits are worthless here.Singapore dividends tax-free (one-tier); foreign dividends generally exempt for individuals.
InterestTaxed locally around 35%Generally untaxed locally
CryptoMalta distinguishes "coins" (currency-like, trading gains may be exempt as currency) from tokens; long-term investment gains on financial tokens by non-doms arising offshore are foreign capital gains, not taxed even if remitted. Day-trading is income. Get the classification opined.No CGT: investment gains untaxed. Trading as a business is taxable income, frequency and intent matter.
Australia tax treatyYes, AU withholding capped at 15% dividends / 10% interest, tie-breaker availableYes, AU withholding capped at 15% dividends / 10% interest, tie-breaker available
Social securityClass 1/Class 2 social security ~10% capped at modest levels; excluded from the calculation.CPF applies only to citizens/PRs, most expats on passes pay no CPF.
Visa
Best pathways
  • Nomad Residence Permit, One-year permit (renewable to four years total) for non-EU remote workers earning €42k+/year from outside Malta; qualifying income taxed at a flat 10%.
  • Global Residence Programme, Residence for non-EU nationals renting (€9.6k+/year) or buying (€220k+) qualifying property; remitted foreign income taxed at a flat 15%, minimum €15k tax/year.
  • Malta Permanent Residence Programme (MPRP), Permanent residence via ~€375k property purchase (or €14k/year rental) plus government contribution (~€30, 60k) and donation.
  • Employment Pass, Employer-sponsored pass; minimum ~S$5,600/month (higher with age and for finance), plus the COMPASS points test.
  • ONE Pass, Five-year pass for high earners: S$30k/month salary track record.
  • EntrePass, For founders of venture-backed or IP-rich startups incorporating in Singapore.
Visa ease6/105/10
Family on visasDependants covered on main pathwaysDependants covered on main pathways
Fastest timeline~1 month on the quickest pathway~2 months on the quickest pathway
Money
Rent (family home, monthly)$3,200/mo$9,500/mo
Rent (couple, monthly)$2,000/mo$5,200/mo
International school (per child/yr)$12,000$45,000
Health cover (family/yr)$3,500$8,000
Cost of living vs Sydney70% of Sydney (ex-rent)110% of Sydney (ex-rent)
Relocation one-off~$20,000~$30,000
Flights home (return, pp)$2,500$1,400
Life
Timezone vs AEST9h behind2h behind
Flight from Sydney~23 hours~8 hours
English10/1010/10
Safety8/1010/10
Healthcare7/1010/10
Schooling7/109/10
ClimateMediterranean, hot summers, mild winters, on a small, dense, windy island.Equatorial, 31°C and humid every single day.

Costs, rates and visa figures are country-module data marked indicative until individually verified; FX and rental markets move constantly.

Honest downsides, side by side

Every destination hub on this site carries its downsides in the open. Here are both lists together, because the right question is rarely “which is better?” and usually “which set of problems would you rather live with?”

Malta

  • It is genuinely small, 27km end to end, construction everywhere, Europe's densest population; island fever is the number-one reason expats leave.
  • The remittance basis needs discipline: separate offshore accounts, clean capital/income segregation, and records the Commissioner will accept, sloppy banking converts "not taxable" into "taxable".
  • Reputation risk: Malta has spent years on and off financial-crime grey lists; banks are compliance-heavy and account opening is slow.
  • Summer is hot, crowded and touristy; public infrastructure (roads, buses, power in heatwaves) strains visibly.

Singapore

  • No general nomad/retirement pathway: without a job, a business or serious capital, there is no way in.
  • The world’s most expensive city on several measures, school fees and rent will eat a big share of the tax saving.
  • A 4,000-a-year national day-count habit: many Australians in Singapore drift over 90 days back home. The treaty helps, but only if Singapore residency is solid.
  • Employment Pass renewals are policy-sensitive; your long-term security is COMPASS points, not a right.

Make this comparison yours

The table above shows the general figures. Enter your income and family once and the tax rows become your numbers, “your estimated income tax in Sliema/St Julian's: $14,200”, not a range.