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Residency Pages | Tax Relocation | Malta Residence Scheme | Taxation of Pension Income in Malta Malta Golden Visa Residency  |  Malta Global Residency Program  |  Malta Citizenship by Investment

Malta Residency

Malta residency

The European Islands of Malta and Gozo

Malta is one of the most attractive locations in Europe for tax-advantaged private residence. For non-European persons there is the possibility of acquiring Malta Residency status under the Global Residence Programme. Persons of all nationalities are eligible to apply for residence permits with no discrimination whatsoever.

A permanent residence permit entitles its holder to reside permanently in Malta with the freedom to come and go any time. Moreover, since Malta joined the European Union in 2004 it forms part of the Schengen Area agreement immediately which means that a resident of Malta has the possibility of travelling within the Schengen Area without the need of obtaining a visa. A permanent resident enjoys a privileged tax status while at the same time benefiting from Malta's wide network of double taxation treaties. A further advantage of this status is that as long as the resident abides by the rules of the permit, the permanent resident need not spend any particular time actually residing in Malta.

Benefits of Malta Residency

Schengen Residency

Holders of Malta Residency permits enjoy Schengen residence, and accordingly, they are allowed to live indefinitely in, come and go from Malta any time and to travel freely within the Schengen area and remain in another Schengen country for up to three months in every six month period.

No Minimum Stay Requirements

Maltese residents are not required to demonstrate a minimum period of physical presence in Malta for Malta tax or immigration purposes.

Low Flat Rate of Tax on Foreign Income Received

In the case of the Malta Global Residency Program, a 15% flat rate of tax applies to foreign source income received in Malta.  No tax is due on foreign income not used or received in Malta.  No tax is due on any foreign capital gain even if received in Malta. 

Remittance Basis of Taxation

Malta's tax system was inherited from British colonial times and the 1948 Malta Income Tax Act preserves the classical concepts of residence and domicile, without the subsequent changes applied under UK tax law. 

Individuals holding Malta Residency are subject to a remittance basis of taxation. They are taxable in Malta only on foreign source income to the extent that it is transferred to or used in Malta.  Any foreign source capital gains are not subject to tax in Malta even in received or used in Malta.  Taxation is due on income and capital gains arising in Malta.    (See Tax Savings on Pension Income).

Exemption from customs duty

Your used household and personal effects, furniture and other domestic articles (excluding firearms and weapons of all kinds) may be imported free of duty if imported within six months of your arrival in Malta. In such cases import licences are not required.

One private motor-vehicle may be imported free of duty provided:

  • it has been in your possession for a continuous period of at least six months immediately before the issue of the said residence permit;
  • all charges due thereon have been paid prior to the vehicle’s arrival in Malta, and
  • it is imported within six months of either your arrival in Malta, or of the issue-date of your residence permit (whichever date is the later)

If you are married, you and your spouse will only be able to import one car between you on these terms. Customs duty will become payable on the value of the vehicle as assessed by the Customs Department, at the time it is transferred to a non-entitled person. A first registration fee is payable according to the vehicle’s horsepower.

Repatriation of your capital and income

This applies to:

  • Any unspent remainder of the capital you brought to Malta
  • Any income this has accumulated during your stay
  • Any proceeds from the sale of your property and/or other investments in Malta.

No death duties are payable in Malta

Though no death duties are payable in Malta, Transfer Duty (according to the Duty on Documents Transfers Act of 1993) is charged on:

  • Immovable property in Malta
  • Any shares in a locally registered company (excluding those companies listed on the stock exchange)

Residency Pages | Tax Relocation | Malta Residence Scheme | Taxation of Pension Income in Malta



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