Income Tax in Malta
Your Malta income tax return prepared and filed, with your foreign income assessed under Malta rules.
- Malta Institute of Taxation member
- Relief for tax paid abroad assessed
- Global Residence Programme explained
You will speak with Andrew Fenech
Why Borg Galea
Accounts and audit alongside
Your accounts, audit and corporate work through the same relationship as your tax.
A firm of 115+ people
We have grown from two people at the 2017 founding to 115+ at Borg Galea.
A team in Birkirkara
The team works from our office at Centris Business Gateway, Birkirkara.
“I have been a client of Borg Galea & Associates for 5 years and have always found their services to be extremely professional and approachable. They support me through many financial tasks, both on a personal level and in respect of my company. They also enlist the help of other professionals to ensure that informed decisions are made. I highly recommend their services.”
Daniel CutajarDino’s Motors- Borg Galea is a member of FinanceMalta, IFSP, MIA, MIT and MEA.
Personal tax questions we handle
- 01
Your annual tax return
Send us your income details for the year. We prepare the return, check deductions and credits, and file it.
- 02
Residence and foreign income
Tell us where you live, work and hold income. We assess whether you are resident and domiciled, and how foreign income is taxed.
- 03
Joining a residence programme
Considering the Global Residence Programme, the Malta Retirement Programme or a Nomad Residence Permit? We explain the tax treatment and conditions.
What happens after you get in touch
- 1
A first call
We go through where you live, where your income comes from and any move you are planning.
- 2
We review your position
We check residence, domicile and foreign income against Malta rules and explain what you need to file.
- 3
You receive a written proposal
Pricing is agreed in advance in a personalised written proposal, with no hidden charges.
What filing an income tax return in Malta involves
Not everyone who earns income in Malta has to file an individual tax return. We first establish whether you need to, based on your income for the year. If you do, the Commissioner for Revenue expects the return for the previous year by its annual deadline. New residents also need to register with the tax authorities and obtain a tax identification number.
To prepare the return we need your income for the year from Malta and abroad, any tax already paid on it, and the deductions and credits you plan to claim. If an earlier return contained mistakes, we prepare the corrections.
If a dispute with the tax authorities follows, we handle the objection or appeal and negotiate with them. Our aim is to keep your tax as low as the law allows, without putting you at risk.
Who you will work with
Our tax team prepares personal returns and advises on residence, domicile and foreign income.
Christine Ann Galea
Tax Transformation Leader
Andrew Fenech
Nathaniel Borg
Audit Director & Co-Founder
Frequently asked questions about income tax in Malta
What are the income tax rates in Malta?
For 2025 and 2026, single residents pay no tax on the first EUR 12,000, rising to 35% above EUR 60,000. Couples and parents have their own bands, which can change with each budget.
How does the non-dom regime work?
If you are resident but not domiciled in Malta, you are taxed on Malta income and on foreign income remitted here. Foreign capital gains are not taxed, even if remitted.
Is there a minimum tax for non-doms?
Yes. If you are ordinarily resident but not domiciled, with foreign income of EUR 35,000 or more not fully remitted, you generally pay at least EUR 5,000 a year, subject to conditions and exceptions.
Will I be taxed twice on income abroad?
Malta has double tax treaties, and relief for tax paid abroad is generally available against Malta tax. Whether you stay resident at home depends on that country’s rules, so we review both sides.
Ask about your Malta income tax
Tell us where you live, where your income comes from and any tax deadline or letter.
You will speak with Andrew Fenech