United Arab Emirates vs Malta: which jurisdiction wins?

United Arab Emirates vs Malta — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	United Arab Emirates	Malta
Tax headline	9% corporate tax above AED 375k (free zones 0% on qualifying)	35% headline, ~5% effective via refund system
Formation days	10	7
First-year cost	$6,500	$4,500
Treaties	140+	70+
Substance	Free zone QFZP requires adequate substance	EU substance requirements + DAC6
Banking	Emirates NBD, ADCB, Mashreq, plus Wio and crypto-friendly EMIs	Bank of Valletta, APS, plus EU EMIs

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