MT
Nomad Residence Permit (NRP) income tax rules
Active
Flat rate
Malta · special tax regime
Flat rate
10.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
35.0%
Malta, without the regime
Overview
- Regime
- Nomad Residence Permit (NRP) income tax rules
- Country
- Malta
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2021
- Expires on
- —
Details
- Summary
- 10% flat rate on authorised remote-work income for NRP holders; first year on authorised work generally exempt.
- Eligibility
- Holder of a valid Nomad Residence Permit issued under the applicable rules.
- Benefits
- Authorised work income taxed at 10% (counted first in the tax computation). Other income taxed under normal rules. First-year exemption on authorised work income in general.
- Requirements
- Must meet NRP residence and compliance conditions.
- Limitations
- Applies only to income from authorised work as defined in the rules; does not replace general residence or remittance rules for other income.
- Income types covered
- Income from authorised remote work
- Duration details
- Aligned with permit validity (typically up to four years with renewals)
Other regimes in Malta
| Name | Type | Rate |
|---|---|---|
| Global Residence Programme (GRP) | Flat rate | 15.0% |
| Residence Programme (RP) | Flat rate | 15.0% |
| Malta Retirement Programme (MRP) | Flat rate | 15.0% |
| Tax Treatment of Highly Skilled Individuals | Flat rate | 15.0% |
View source PwC Worldwide Tax Summaries