Tax Resident Malta | Borg Galea Limited

Establish Your Tax Residency in Malta

Malta tax residency has become an in-demand option for many non-domiciled individuals looking to relocate to the area. The island offers several tax residence programmes that allow qualified individuals to benefit from reduced taxes on income remitted to Malta

If you are looking to become a tax resident in Malta, Borg Galea & Associates can assist you through the whole application process. With a team of qualified advisors, we offer applicants exceptional financial services and advice on legal, corporate, accounting, and tax in Malta.

Tax Residency in Malta

An individual is considered a tax resident in Malta if they spend more than 183 days in the country in a calendar year. If an individual spends less than 183 days in Malta, they may still be considered a tax resident if are “domiciled” in Malta. Domicile is a legal concept that refers to an individual’s permanent home, or the place where they have the strongest ties.

For companies, Maltese tax residency is determined by the place where the company is incorporated or registered. A company that is incorporated in Malta is considered a tax resident of Malta, regardless of where the company’s operations are located.

Programmes for Malta Tax Resident Applicants

Non-domiciled individuals can take up tax residency through these programmes:

  • Residence Programme (RP)
    • Applicable to non-Maltese nationals (EU/EEA/Swiss)

    • Flat tax rate of 15% on remitted income

    • Minimum tax requirement of €15,000 per annum (after deduction of double taxation)

  • Malta Global Residence Programme (GRP)
    • Applicable to non-EU/EEA/Swiss nationals only

    • Flat tax rate of 15% on remitted income

    • Minimum tax requirement of €15,000 per annum

  • Malta Retirement Programme (MRP)
    • Applicable to EU/EEA/Swiss nationals onl

    • Flat tax rate of 15% on remitted pension income

    • Minimum tax requirement of €7,500 per annum (+€500 per additional applicants)

  • Highly Qualified Persons Rules (HQPR)
    • Applicable to both EU/EEA/Swiss (5-year programme that can be extended to 10 years) and non-EU/EEA/Swiss nations (4-year programme that can be extended to 8 years)

    • Flat tax rate of 15% on income earned in Malta

  • United Nations Pensions Programme (UNPP)
    • Open to any non-Maltese nationals

    • Flat tax rate of 15% on remitted UN pension income

    • Minimum tax requirement of €10,000 per annum (+€5,000 for a spouse)

Benefits of Tax Residency in Malta

Malta has a favourable tax system regime for individuals and companies that are tax residents of the country. Some of the key benefits of tax residency in Malta include:

  • Personal income tax rate is a fixed 15%
  • No wealth, inheritance, or gift taxes
  • Tax exemptions for foreign income and capital gains arising under certain conditions
  • Access to Malta’s extensive network of double taxation agreements with other countries
  • A stable political and economic environment

Becoming a Tax Resident in Malta

If you are considering becoming a tax resident in Malta, there are a number of steps you will need to take. These may include:

  • Applying for a residence permit: Non-EU citizens will need to apply for a residence permit in order to stay in Malta for longer than 90 days.
  • Registering with the Maltese tax authorities: Once you have established tax residency in Malta, you will need to register with the Maltese tax authorities and obtain a tax identification number.
  • Opening a bank account: In order to conduct financial transactions in Malta, you will need to open a local bank account.
  • Complying with the regulations of the Maltese taxation system: As a tax resident of Malta, you will be required to comply with Maltese tax regulations, including filing annual tax returns and paying any taxes owed.

How We Can Help

Borg Galea Limited is your trusted partner in handling applications and registrations for non-domiciled tax residency applicants. Our world-class team of experts can help you determine the most suitable tax residency programme for you.

Call our office at +356 2703 7012, email info@borggalea.com, or fill in our contact form to discuss your requirements or book an appointment with one of the key members of our agency.

For professional assistance, please contact:

Picture of Nathaniel Borg

Nathaniel Borg

Director & Founder

Contact us to learn more

To learn more about our services, do not hesitate to get in touch. Kindly submit your information via the form and one of our expert advisors will get in touch with you within 24 hours. Alternatively, do not hesitate to give us a call on +356 2703 7012 or just send us an email on info@borggalea.com.

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