Malta · Digital nomad
Nomad Residence Permit
The income threshold rose to EUR 42,000 gross per year for applications from 1 April 2024. Anyone who applied before that date keeps the old EUR 32,400 threshold. Holders who become Maltese tax resident pay a flat 10% on qualifying foreign remote-work income. The first year of that income is exempt.
This is rarely the right tool for a UHNW family. The 10% rate applies only to qualifying remote-work employment income, not to investment income, dividends or gains, so it does little for a portfolio-driven balance sheet. It works best for a family's working-age adult who wants cheap Maltese tax residence while the real wealth sits elsewhere.
Qualifying routes
Minimum gross annual income. A contract of employment is required.
Minimum gross annual income.
Minimum gross annual income. Client contracts are required.
The facts
- Minimum
- €42k
- Total landed cost
- There is an administrative fee per applicant, plus health insurance and accommodation. The real cost here is the residency itself, not any contribution payment. Applicants must also show enough income to cover at least five months after applying, roughly EUR 17,500.
- Route type
- Income requirement
- Timeline
- 1–3 months (Generally fast compared with Malta's investment routes.)
- Physical presence
- There is no minimum stay, but the 10% rate only applies once the holder becomes Maltese tax resident. In practice that means spending more than 183 days in Malta.
- Family
- Spouse or partnerDependent children
- Permanent residency
- None. Time spent on the Nomad Permit does not count toward permanent residence or naturalisation.
- Citizenship
- None
- Language test
- Not applicable
- Dual citizenship
- Permitted
- Requirements
- Third-country national (non-EU, non-EEA, non-Swiss)Minimum gross annual income of EUR 42,000 (EUR 32,400 for pre-1 April 2024 applicants)Work performed remotely, via telecommunications, for a foreign employer, foreign company or foreign clientsValid travel documentHealth insurance covering the EU and the UKValid property rental or purchase agreement in MaltaPolice conduct certificate and background verification
- The permit builds no equity. There is no permanent residence, no naturalisation clock and no security of tenure.
- The 10% rate covers only foreign remote-work income. Foreign investment income brought into Malta is taxed under the ordinary non-dom rules, and the EUR 5,000 minimum tax may still apply.
- Working for Maltese clients or a Maltese employer falls outside the permit's scope.
- The official Residency Malta eligibility page states the EUR 42,000 threshold and lists the applicant categories. It does not publish the permit duration, renewal terms, fees or the 10% tax treatment. Those details come from secondary guidance, so confirm them with the Agency before relying on them.