Income Tax payable by Permanent Residents

An expatriate may take up residence in Malta on obtaining a permit under Section 7 of the Immigration Act. The permit entitles the holder to a flat income tax rate of 15% subject to a minimum annual liability of €4,192 (after double taxation relief). The tax is calculated on income and capital gains arising in Malta and on foreign income (excluding capital gains) remitted to Malta.

The permit is issued on an indefinite basis and does not subject the holder to any minimum periods of presence in Malta.

 

Double Taxation Relief

Double taxation relief is available in respect of tax levied in the following countries on income remitted to Malta:

  • Albania
  • Australia
  • Áustria
  • Barbados
  • Belgium
  • Bulgaria
  • Canada
  • China
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Egypt
  • Estonia
  • Finland
  • France
  • Georgia
  • Germany
  • Greece
  • Hungary
  • Iceland
  • India
  • Ireland
  • Isle of Man
  • Italy
  • Korea (Rep of)
  • Kuwait
  • Latvia
  • Lebanon
  • Libya
  • Lithuania
  • Luxembourg
  • Malaysia
  • Montengro
  • Morocco
  • Netherlands
  • Norway
  • Pakistan
  • Poland
  • Portugal
  • Qatar
  • Romania
  • San Marino
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • Spain
  • Sweden
  • Switzerland
  • Syrian Arab Rep.
  • Tunisia
  • United Arab Emirates
  • United Kingdom
  • USA