Malta

Malta taxes residents on a remittance basis unless they are both domiciled and ordinarily resident, so foreign income kept offshore is generally untaxed for non-domiciled solopreneurs. Personal income tax is progressive up to 35%, there is no wealth, inheritance, or individual exit tax, and special flat 15% regimes plus a 10% nomad permit rate make it attractive for relocating remote workers. The headline corporate rate is 35% but Malta's full imputation and shareholder refund system can cut the effective rate on distributed profits sharply, and English is an official language.