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 €	%
0 - 12,000	0
12,001 - 16,000	15
16,000 - 60,000	25
60,001 & over	35

Married rates	€	Married rates with 1 child	€	Married rates with 2 children or more	€
0 - 15,000	0	0 - 17,500	0	0 - 22,500	0
15,001 - 23,000	15	17,501 - 26,500	15	22,501 - 32,000	15
23,001 - 60,000	25	26,501 - 60,000	25	32,001 - 60,000	25
60,001 & over	35	60,001 & over	35	60,001 & over	35

Parent rates	€	Parent rates with 1 child	€	Parent rates with 2 children or more	€
0 - 13,000	0	0 - 14,500	0	0 - 18,500	0
13,001 - 17,500	15	14,501 - 21,000	15	18,501 - 25,500	15
17,501 - 60,000	25	21,001 - 60,000	25	25,501 - 60,000	25
60,001 & over	35	60,001 & over	35	60,001 & over	35

Source: https://mtca.gov.mt/personal-tax/tax-rates/tax-ratesindividuals/2026

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: