Personal Taxation

For tax purposes, individuals are considered to be residents in Malta if they declare their intention to take a Maltese residency within 3 months of their arrival in Malta.

Notwithstanding this, an individual will automatically be considered as a resident in Malta if during a particular year he/she is present in Malta for more than six months in one calendar year.

Taxability of foreigners who take up residence in Malta

Foreign residents in Malta are:

Taxed on income and capital gains arising in Malta; and
Taxed on income arising outside of Malta that is remitted to Malta; and
Not taxed on capital gains accrued outside of Malta, even if such gains are remitted to Malta.

Individuals who are subject to tax on a source and remittance basis (resident but not domiciled) have a minimum tax liability of €5,000. This minimum tax does not apply to individuals whose foreign income is less than €35,000.

Income tax rates applicable to Maltese residents are the following:

Single rates €	%	Married rates	€	Parent rates	€
0 - 12,000	0	0 - 15,000	0	0 - 13,000	0
12,001 - 16,000	15	15,001 - 23,000	15	13,001 - 17,500	15
16,000 - 60,000	25	23,001 - 60,000	25	17,501 - 60,000	25
60,001 & over	35	60,001 & over	35	60,001 & over	35

Source: https://cfr.gov.mt/en/rates/Pages/TaxRates/Tax-Rates-2025.aspx

Tax Residency Programmes

Individuals who take up residence in Malta and acquire property or rent property in Malta may apply for a special tax programme through which they will be subject to tax at 15% flat tax rate, yet subject to a minimum tax payment. The most commonly used programmes are: