🇲🇹 Malta Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 35.0% Worldwide system

Corporate tax 35.0%

VAT 18.0% standard rate

Tax residency 183 days 76 tax treaties

Malta tax profile

Data year: 2025

Tax system: Worldwide Full imputation system: CIT refundable to shareholders (effective rate 5% for non-resident shareholders).
Top PIT rate: 35.0%
Corporate tax rate: 35.0%
VAT: 18.0%
Capital gains tax: 35.0% Gains from immovable property in Malta. Securities generally exempt if conditions met.
Social security (employee): 10.0%
Social security (employer): 10.0%
Social security cap (annual): EUR 28,067
Dividend withholding: 0.0%
Interest withholding: 0.0%
Royalty withholding: 0.0%
Treaty count: 76

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
EUR 0	EUR 9,100	0.0%	--
EUR 9,100	EUR 14,500	15.0%	--
EUR 14,500	EUR 19,500	25.0%	--
EUR 19,500	EUR 60,000	25.0%	--
EUR 60,000	and above	35.0%	--

Special regimes
Name	Type	Rate/amount	Duration	Status
Global Residence Programme (GRP) 15% flat tax on foreign income remitted to Malta for qualifying non-EU/EEA natio...	Flat rate	15.0%	--	Active
Malta Retirement Programme 15% flat tax on foreign pension income remitted to Malta for retirees.	Flat rate	15.0%	--	Active

Crypto Rules Participation Exemption Non-Dom Regime Nomad Tax Regime

Days threshold: 183 days
Residency rules: Resident based on physical presence and intention. No strict day count but 183 commonly applied.
Exit tax: No
CFC rules: Yes CFC rules under ATAD implementation
Non-dom regime: Non-dom: remittance basis (foreign income not remitted exempt). Min tax EUR 5,000. Global Residence Programme: 15% flat on foreign income. Retirement Programme: 15% flat on pension.
Nomad regime: Nomad Residence Permit for remote workers.

PwC Malta Tax Summary (accessed Mar 23, 2026) PIT, CIT, VAT, refund system, non-dom, GRP