Taking up residence in Malta – Special tax programmes

Make the right moves to plan for your family’s future and manage your wealth.

Creating sustained outcomes for you and generations to come

We can help you establish what residence opportunities are available to you and your family and how to make the most out of them. We will provide you with the specific attention focusing on your needs and requirements.

This will lead you to confidently manage and protect your wealth in today’s complex world, potentially by helping you enroll on one of the Maltese tax programmes which may provide you with a number of benefits.

That is what our team focuses on – being close to you to guide you in the best way possible and assist with the challenges you personally face in managing your wealth and planning for the future. We’re a passionate, specialised team of solvers who will deliver insights, experience and the capabilities that you require. 

General Maltese income tax principles for tax resident but not domiciled individuals

Any person who is ordinarily resident in Malta but not domiciled in Malta is taxable on the source and remittance basis of taxation, i.e., only on income and chargeable gains arising in Malta and on any foreign income remitted to Malta. 

Such persons are not taxable in Malta on income arising outside Malta, which is not received in Malta, and on capital gains arising outside Malta, regardless of whether they are received in Malta.

Income is taxable at graduated rates, ranging from 0% to 35%. The 35% tax bracket is reached at annual chargeable income in excess of €60,000. In certain cases, a minimum annual tax liability of €5,000 may also be applicable in instances as relevant to ordinarily resident but not domiciled individuals.

A number of tax residence programmes (as outlined below) are also available which provide for an additional reduced rate of tax on non-Malta source income that is remitted to Malta, in tandem with the general principles of taxation mentioned above.

What are the different types of tax residence programmes? 

  • The Residence Programme

The Residence Programme is designed for EU, EEA or Swiss nationals, who are not permanent residents of Malta (as defined) and wish to benefit from the source and remittance basis of taxation, as outlined above and subject to satisfying a number of conditions. 

A 15% flat rate of tax, rather than the graduated rates is applicable on non-Malta source income which is remitted to Malta. 

Applicants may also take up employment in Malta, pending a successful work permit application.

  • The Malta Retirement Programme

The Malta Retirement Programme is designed for non-Maltese individuals who are in receipt of a pension as their current, regular source of income. The 15% tax rate on non-Malta source income remitted to Malta should also apply, subject to the satisfaction of certain conditions.

  • The Global Residence Programme

The Global Residence Programme is nearly identical to the Residence Programme but is designed for third-country nationals who are not long-term residents of Malta. Individuals who are enrolled in this programme may also work from Malta if they meet the requirements for obtaining a work permit.

  • Returned Migrants

The Returned Migrants tax status is aimed at individuals born in Malta who have resided outside Malta for 20 years out of the last 25 years. The remittance basis of taxation, with a 15% tax rate may apply, subject to the satisfaction of the respective conditions.

How we can help

  1. Helping you to identify which programme is most beneficial – or discuss if alternatives are more appealing; 
  2. Acting as your agent with the respective Maltese Authorities; 
  3. Assisting with as well as providing guidance throughout the whole application process (and beyond); 
  4. Helping you with pathfinding services (e.g. accommodation, health and education matters, applying for work permits etc.); 
  5. Assisting with annual compliance obligations;
  6. Application for a tax residence certificate, if needed; 
  7. Advising on tax, immigration and related considerations; and 
  8. Providing other ad hoc assistance and advice as may be required.
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Contact us

Bernard Attard

Bernard Attard

Tax Partner, PwC Malta

Tel: +356 2564 6726

Edward Attard

Edward Attard

Tax Partner, PwC Malta

Tel: +356 2564 6750

Audrey Curmi

Audrey Curmi

Senior Manager, Tax, PwC Malta

Tel: +356 7973 6073

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