Europe
Malta: tax at a glance
This is a residence-and-domicile system. Non-domiciled residents are taxed on the remittance basis, and the 35% corporate rate falls to an effective ~5% after shareholder refunds.
Worldwide (residence-based)
Last verified
Ways to relocate to Malta
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 35%Rates are progressive, with the top rate starting from EUR 60k. Non-doms are taxed on the remittance basis, meaning foreign income is taxed only if it is remitted, while foreign capital gains stay untaxed even if remitted.
- Corporate income
- 35%, though trading income works out to an effective ~5% after the 6/7 shareholder refund.
- Capital gains
- Taxed as income. Property transfers are usually a final 8%, and non-doms' foreign gains are exempt.
- VAT
- 18%
- Dividends (WHT)
- 0%
- Interest (WHT)
- 0%
- Royalties (WHT)
- 0%
- Social security (employee)
- 10%, with a weekly cap of about EUR 58.
- Social security (employer)
- 10%, with a weekly cap of about EUR 58.
- Wealth tax
- None
- Inheritance / estate
- None, though a 5% stamp duty applies to property transferred on death.
- Property tax
- None. There is no annual property tax.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
There is a remittance basis for resident non-domiciled individuals. The Global Residence Programme taxes remitted foreign income at 15%, with a EUR 15,000 minimum tax. The Nomad Residence Permit taxes income at 10%.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.