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.
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%
- 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
- Special regime
- The non-dom remittance basis, a full-imputation corporate refund of 6/7ths, and the Global Residence Programme, which taxes remitted foreign income at 15%.
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.
Sources (1)
Frequently asked
What is the income tax rate in Malta?
The top marginal personal income tax rate in Malta is 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.
What is the corporate tax rate in Malta?
The headline corporate income tax rate is 35%, though trading income works out to an effective ~5% after the 6/7 shareholder refund..
Does Malta tax capital gains?
Capital gains for individuals: Taxed as income. Property transfers are usually a final 8%, and non-doms' foreign gains are exempt..