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MT

Malta

Southern Europe EU Schengen EUR

MT · MLT · #185 · 16 cities

Nomad score 65/100 Compare
Top income tax 35.0% Worldwide system
Corporate tax 35.0%
VAT 18.0% standard rate
Tax residency 183 days 81 tax treaties

Malta tax profile

Data year: 2026

Tax system
Worldwide Residents who are domiciled and ordinarily resident are taxed on worldwide income. Non-domiciled ordinarily residents are generally on a remittance basis (foreign income taxed only if received in Malta). Companies are taxed at 35% with a full imputation system on dividends; shareholders may claim refunds so effective CIT can be much lower for non-resident owners. From 2025, entities may irrevocably elect Final Income Tax Without Imputation at 15% on chargeable income for at least five years.
Top PIT rate
35.0%
Corporate tax rate
35.0%
VAT
18.0%
Capital gains tax
35.0% Gains on immovable property in Malta are chargeable (often via final withholding on transfers). Gains on securities are generally outside scope if statutory conditions are met.
Social security (employee)
10.0%
Social security (employer)
10.0%
Social security cap (annual)
EUR 29,084
Dividend withholding
0.0%
Interest withholding
0.0%
Royalty withholding
0.0%
Treaty count
81
Tax authority: Commissioner for Revenue Website

Income tax brackets

Personal income
Personal income brackets
Bracket min Bracket max Rate
EUR 0 EUR 12,000 0.0%
EUR 12,000 EUR 16,000 15.0%
EUR 16,000 EUR 60,000 25.0%
EUR 60,000 and above 35.0%
Local currency: EUR

Special regimes (5)

Special regimes
NameTypeRate/amountDurationStatus
Global Residence Programme (GRP) 15% flat tax on foreign income remitted to Malta for qualifying non-EU/EEA natio... Flat rate 15.0% Duration not recorded Active
Residence Programme (RP) 15% flat tax on foreign income remitted to Malta for qualifying EU/EEA/Swiss nat... Flat rate 15.0% Duration not recorded Active
Malta Retirement Programme (MRP) 15% flat tax on foreign pension income remitted to Malta for retirees. Flat rate 15.0% Duration not recorded Active
Nomad Residence Permit (NRP) income tax rules 10% flat rate on authorised remote-work income for NRP holders; first year on au... Flat rate 10.0% Duration not recorded Active
Tax Treatment of Highly Skilled Individuals 15% flat rate on qualifying employment income in eligible sectors, up to EUR 7 m... Flat rate 15.0% 5yr Active

Tax flags

Crypto Rules Participation Exemption Non-Dom Regime Nomad Tax Regime

Tax residency

Days threshold
183 days
Residency rules
Residence follows physical presence and intention; 183 days in a calendar year is the common threshold. Non-residents are taxed on Malta-source income and gains only.
Exit tax
No
CFC rules
Yes CFC rules apply under EU ATAD implementation.
Non-dom regime
Non-dom remittance basis with EUR 5,000 minimum tax when foreign income of at least EUR 35,000 was not remitted in the prior year (subject to statutory conditions). Legacy residence programmes (GRP, RP, MRP) offer 15% on remitted foreign income with higher minimum taxes.
Nomad regime
Nomad Residence Permit holders: authorised remote-work income taxed at a 10% final flat rate (generally exempt in the first year on such income); matches the Nomad Residence Permit (NRP) income tax rules listed among the special regimes.

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
June 30
Personal returns and final payment generally due by end of June after the calendar year of income. Provisional tax instalments apply where tax is not fully withheld at source.

Sources

Change history

    • Income tax brackets updated
    • Special tax regimes updated

    2026 refresh: PIT bands, data year, social cap, treaty count, regimes (RP, NRP, highly skilled), sources and notes (https://taxsummaries.pwc.com/malta/individual/taxes-on-personal-income, https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2026)

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