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Compare · Malta vs United Kingdom

Malta vs United Kingdom for Australians leaving home

Malta:Remittance basisAU tax treatyUnited Kingdom:Worldwide taxAU tax treaty

The regimes are genuinely different: Malta is a remittance-basis tax system while United Kingdom runs worldwide 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 United Kingdom's 105% (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 destinationsMaltaMaltaUnited KingdomUnited Kingdom
Tax
Regimeremittance, worldwide income not taxedworldwide, taxes worldwide income
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 20/40/45% plus employee NI (8% then 2%). The £100k, £125k allowance taper creates a 60% effective band. A £120k salary pays roughly 36% effective with NI.
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)18% basic / 24% higher rate on shares and crypto, £3,000 annual exemption. FIG-regime arrivals: foreign gains tax-free for 4 years. (24% 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.8.75/33.75/39.35% above a £500 allowance. Australian franking credits are not recognised, but for FIG-regime arrivals, Australian dividends are simply outside UK tax for 4 years.
InterestTaxed locally around 35%Taxed locally around 40%
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.Crypto disposals are CGT events at 18/24% with a small annual exempt amount (£3,000). Swaps and spending count. HMRC receives exchange data; FIG-regime arrivals can realise foreign crypto gains UK-tax-free in years 1, 4.
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.Employee National Insurance (8% to ~£50k, 2% above) is excluded from the calculation above, add it for employment income.
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.
  • Skilled Worker visa, Sponsored role with a licensed employer at £38,700+ (or the going rate for the occupation, whichever is higher). 5 years to settlement.
  • Youth Mobility Scheme, Australians aged 18, 35: two years (extendable to three) of open work rights, no sponsor needed.
  • Global Talent visa, For leaders (or promising ones) in tech, science, arts and academia, endorsed by a designated body, no employer or salary requirement.
Visa ease6/106/10
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$6,500/mo
Rent (couple, monthly)$2,000/mo$4,200/mo
International school (per child/yr)$12,000Free / local system viable
Health cover (family/yr)$3,500$4,000
Cost of living vs Sydney70% of Sydney (ex-rent)105% of Sydney (ex-rent)
Relocation one-off~$20,000~$25,000
Flights home (return, pp)$2,500$2,400
Life
Timezone vs AEST9h behind9h behind
Flight from Sydney~23 hours~22 hours
English10/1010/10
Safety8/108/10
Healthcare7/108/10
Schooling7/109/10
ClimateMediterranean, hot summers, mild winters, on a small, dense, windy island.Mild, grey and damp, the winters are dark more than cold, and Australians feel it.

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.

United Kingdom

  • This is a higher-tax country than Australia for most: 40% starts around A$100k equivalent, NI stacks on top, and the £100k, £125k taper creates a 60% zone with childcare cliff-edges.
  • London costs Sydney money without Sydney weather, and the FIG honeymoon is exactly 4 years, after which worldwide taxation lands in full.
  • Visa costs are the world's highest: fees plus the health surcharge can run £15, 20k for a family before anyone earns a pound.
  • Winter darkness (8-hour days, weeks of grey) is the quiet reason many Australians go home.

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.