Malta Ordinary Residence: Structured Tax Planning for International Individuals
Navigate the Malta Ordinary Residence Scheme with professional guidance from qualified tax advisors who maintain established relationships with the Maltese tax authorities.
- No tax on foreign capital gains — regardless of remittance
- Remittance basis of taxation on foreign income
- No wealth tax, inheritance tax, or estate duty
- EU member state with 80+ double taxation treaties
20+ years tax advisory experience. Free initial consultation.
Discuss Your Residency Options
Established
Tax Practice
80+
Double Tax Treaties
ACCA & MIA
Certified Professionals
0%
Foreign Capital Gains Tax
Your Contacts
Andrew Fenech
Business Development Manager
Christine Ann Galea
Tax Transformation Leader
Warranted by the Malta Accountancy Board
ACCA & MIA Certified Professionals
Corporate Member of FinanceMalta, MIT & IFSP
Fully GDPR & AMLD-Compliant
Key Benefits of the Malta Ordinary Residence Scheme
Malta offers a favourable tax framework for individuals who are ordinarily resident but not domiciled in Malta.
No Tax on Foreign Capital Gains
Capital gains arising outside Malta are not subject to Maltese tax, regardless of whether they are remitted to Malta.
Remittance Basis of Taxation
Foreign income is only taxable in Malta to the extent it is received in or remitted to Malta, providing control over your tax liability.
Competitive Tax Rates
Income arising in Malta is subject to tax at progressive rates, with a structured framework that supports effective tax planning.
No Wealth Tax
Malta does not impose any wealth tax, inheritance tax, or estate duty, making it attractive for high-net-worth individuals.
Our Advisory Process
We provide structured, step-by-step guidance to ensure your residency planning is compliant and tax-efficient.
Initial Assessment
We review your personal circumstances, current tax residency, sources of income, and objectives to determine suitability.
Tax Planning & Structuring
Our tax team develops a tailored plan that optimises your position under the remittance basis of taxation.
Application & Compliance
We prepare all documentation, liaise with the Inland Revenue Department, and manage the application process.
Ongoing Advisory
Continuous support with annual tax returns, reporting obligations, and advisory on changes in legislation.
Initial Assessment
We review your personal circumstances, current tax residency, sources of income, and objectives to determine suitability.
Tax Planning & Structuring
Our tax team develops a tailored plan that optimises your position under the remittance basis of taxation.
Application & Compliance
We prepare all documentation, liaise with the Inland Revenue Department, and manage the application process.
Ongoing Advisory
Continuous support with annual tax returns, reporting obligations, and advisory on changes in legislation.
Frequently Asked Questions
Discuss Your Residency Planning
Submit your details below and one of our qualified tax advisors will get back to you within 24 hours. Free initial consultation, no obligations.
You will speak with
Andrew Fenech
Business Development Manager
Christine Ann Galea
Tax Transformation Leader
- Free initial consultation
- Response within 24 hours
- No obligations whatsoever
Malta Ordinary Residence: Structured Tax Planning for International Individuals
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