Returned Migrants

Individuals born in Malta who are not nationals and who take up permanent residence in Malta will, if they so elect, qualify for the reduced flat tax rate of 15% (subject to a minimum of €2,325 per annum) provided they satisfy the eligibility requirements and conditions set out above for expatriates.

Individuals born in Malta who have been absent from Malta for at least 20 years in aggregate during the last 25 years prior to their return to Malta, will, if they so elect, also qualify for the same tax concession provided they remit to Malta annually at least €14,000 plus €2,400 for each dependent.

Returned migrants may engage in gainful occupation but any income derived therefrom will be taxed at standard rates (current maximum 35%).