🇲🇹 Malta
MT / MLT #185
Nomad Score
65.0
Cities
16
Region
European Union,
Mediterranean,
Nomad Visa Countries,
Islands,
Europe,
Europe,
Southern Europe
Currency
EUR
🇲🇹 MALTA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Full imputation system: CIT refundable to shareholders (effective rate 5% for non-resident shareholders).
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.
Gains from immovable property in Malta. Securities generally exempt if conditions met.
Social Security (Employee)
10.0%
Social Security (Employer)
10.0%
SS Cap (Annual)
EUR 28,067
Dividend Withholding
0.0%
Interest Withholding
0.0%
Royalty Withholding
0.0%
Treaty Count
76
Crypto Rules
Participation Exemption
Non-Dom Regime
Nomad Tax Regime
📊 INCOME TAX BRACKETS
Personal income
| 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 (2)
| 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 |
🏠 TAX RESIDENCY
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
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.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
June 30
📚 SOURCES
-
PwC Malta Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, VAT, refund system, non-dom, GRP
🔗 RELATED
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