Taxation in Malta for Expats

Tax and Relocation to Malta

Ms. Ekaterina Zammit | Published on 19 Nov 2019 | Updated on 21 Nov 2019

Taxation  in Malta for expats

Malta has been an attractive destination for relocation for a number of years. It joined the European Union in 2004 and hence became open to the free movement of persons within the European Communities allowing the EU nationals to become Ordinary Residents (OR) in Malta. Malta ordinary residents benefit from Malta’s Non-dom tax regime  and remittance basis of taxation. Among the main features of non-dom regimes are: foreign income not remitted to Malta is not subject to income tax in Malta, while foreign capital gains are not subject to Malta taxation even if brought to Malta.  

Tax and Residence Programmes 

Apart from taking up residence in Malta by virtue of exercising the right of freedom of movement, Malta offers special tax status options to the European citizens under The Residence Programme (TRP) and The Malta Retirement Programme (MRP). Both programmes extend to its beneficiaries a flat income tax rate of 15% on foreign income remitted to Malta. 

Additionally, Malta has been as a destination for relocation through different immigration programmes for the non-EU nationals, such as The Global Residence Program (GRP), the Malta Residence and Visa Program (MRVP), and the Malta Individual Investor Program (MIIP). While GRP establishes the same tax treatment as TRP; MRVP and MIIP allow applicants to become ordinarily residents just like any European national who moved to Malta.  
Malta has also a very appealing legal framework for Highly Qualified Professionals (HQP) who intend to undertake employment in Malta by granting a flat income tax rate on employment income of 15%. 

Malta Expat Taxation Advice 

Our Tax Advisory practice is experienced in advising on Malta taxation matters with a focus on specific relocation options. Our team of tax and immigration lawyers extensively assisted individuals in determining the most tax efficient immigration path by offering assessment and comparison of tax implications under multiple immigration programs. For more information on Taxation of Expats, please do not hesitate to contact us. 


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