Malta Residency

Tax planning in Malta provides ultimate personal fiscal benefits which benefits are not only available  in the corporate sector. The legal framework coupled with attractive tax programmes go one step further by enabling individuals ultimate tax planning opportunities.

Ordinary Residency

Any individual wishing to become a resident in Malta must reside physically in Malta for a continuous period of six months in a Calendar year. All nationals may become a resident in Malta and there is no minimum threshold or requirement for acquisition of immovable property in Malta. If the individual however does wish to purchase an immovable property in Malta, one would have to acquire an AIP permit in certain circumstances.

Any person who is resident in Malta is chargeable to tax on all income arising in Malta, income arising outside of Malta and remitted to Malta, and capital gains arising in Malta. Any capital gains arising outside of Malta and remitted to Malta are not subject to tax. Taxation of Maltese residents is calculated in accordance with the following tax brackets:


Married Rates                         

Chargeable Income €                        


Deduct €        

  0 – 11,900 0 0
11,901 – 21,200 0.15 1,785
21,201 – 28,700 0.25 3,905
28,701 – 60,000 0.32 5,914
60,001 and over 0.35 7,714


 Single Rates

Chargeable Income €


Deduct €

  0 – 8,500 0 0
8,501 – 14,500 0.15 1,275
14,501 – 19,500 0.25 2,725
19,501 – 60,000 0.32 4,090
60,001 and over 0.35 5,890


Parent Rates

Chargeable Income € Rate Deduct €
  0 – 9,300 0 0
9,301 – 15,800 0.15 1,395
15,801 – 21,200 0.25 2,975
21,201 – 60,000 0.32 4,459
60,001 and over 0.35 6,259



A person may have a dual tax residency, in which case one may possible apply one of the numerous DTAs which Malta has with various countries around the globe.

Any person who becomes both resident and domiciled in Malta, shall be subject to tax in Malta on their worldwide income.

 Non- Residents, which are generally classified as individuals who do not reside in Malta for a continuous period of 6 months as aforesaid. They generally taxed at source at the following rates :


Exceeding Not Exceeding Rate Deduct
0 700 0 0
701 3,100 20 140
3,101 7,800 30 450
7,801 - 35 840



FS Malta: How Can We help?

Here at FS Malta our team will assist you with selecting the most adequate option available for you, whether such residency is to be acquired for fiscal purposes or for immigration purposes. Our team will guide you accordingly in order to reach the most efficient tailor made solution for your needs and requirements.

Furthermore, we will assist and advise you with collecting all the documents required and with submitting applications on your behalf, where necessary. We will liaise with the relevant authorities in each case, in order to follow up on the application process.

Our offices also include an Authorised Registered Mandatory who is the exclusive officer who may submit applications of the residency programs, to the relevant authority.

If you would like to inquire further about any of our residency programmes or intend on changing your residency or working in Malta, do not hesitate to contact us for more details.


For further information about our services click here.