Malta Residency Program
Tax residency for EU citizens only. Pay Maltese tax only on income remitted to Malta, with €5,000 minimum tax on first €35,000 remitted. Foreign income kept offshore and all capital gains remain tax-free under Malta’s non-domiciled regime.
€4,500· Full service · No hidden fees
Why Malta?
Remittance-based taxation: You pay Maltese tax only on income you bring into Malta. Foreign income that stays offshore and all capital gains remain tax-free.
Remittance-based taxation: You pay Maltese tax only on income you bring into Malta. Foreign income that stays offshore and all capital gains remain tax-free.
Note for U.S. citizens: The U.S. taxes citizens on worldwide income regardless of residence. Malta’s remittance-based system benefits non-U.S. persons directly. Americans still get EU residency and banking access, but must still file U.S. returns.
Eligibility: This €5,000 minimum tax program is available to EU citizens only. Non-EU citizens should inquire about alternative Malta residency options.
Tax-efficient remittance strategy: A €5,000 minimum tax applies to the first €35,000 of income remitted to Malta. If you remit more than €35,000, you pay 15% on the total remitted amount. The key is to remit only what you need for living expenses to stay within the €5,000 minimum tax bracket.
Capital gains tax exemption: Capital gains, including remitted gains and crypto, are not taxed in Malta. This includes gains from the sale of foreign assets, stocks, or investments.
Schengen access: Malta residency gives you visa-free travel throughout the 27-country Schengen Area.
EU banking and services: Open EU bank accounts, access EU financial services, and maintain your fiscal home within the European Union
Who Is This For
The Process
Step 1: Establish Tax Residence
We guide you through establishing Maltese tax residence, which typically requires demonstrating “habitual residence” with a permanent home. You provide passport, proof of health insurance, financial capacity and address in Malta.
Timeline: 4-6 weeks
Step 2: Non-Dom Status Application
Once tax-resident, you apply for non-domiciled status with the Maltese tax authority. This confirms you are resident but not domiciled in Malta, securing the remittance-basis treatment. We prepare and submit all documentation.
Step 3: First Year Compliance & Reporting
We help you structure your first year’s tax return, showing only Malta-source income and any foreign income remitted to Malta. Foreign income kept offshore is declared but marked “not remitted, not taxable.” First year tax filing is included in our Malta Residency Program Package.
After that:
Year 1+: Annual tax returns filed each year
€5,000 minimum tax applies to first €35,000 remitted; 15% rate above €35,000
Status maintained by keeping a permanent home in Malta
Requirements
Passport: Valid passport from any EU country
Tax residence: Must become tax-resident in Malta and establish Malta as the center of your economic life.
Permanent home: A rented or owned property in Malta to establish residence
Health Insurance: A private health insurance policy that meets €100,000 EU minimum
Financial means: Ability to support yourself without reliance on Maltese social benefits
What's Included
| Milestone | Timeframe |
|---|
| Initial consultation & planning | 1-2 weeks |
| Establish tax residence | 4-6 weeks |
| Non-dom status confirmed | 2-3 weeks after residence |
| First tax return filed | Following tax year |
| Annual renewal | Every 5 years |
Important Notes
Minimum tax rule: A €5,000 minimum tax applies to the first €35,000 of income remitted to Malta. If you remit more than €35,000, you pay 15% on the total remitted amount. Keep remittances under €35,000 to cap your tax at €5,000.
Remittance basis: Only income brought into Malta is taxed. Foreign capital gains are exempt even if remitted.
CFC rules: If you control foreign companies, Maltese Controlled Foreign Company rules may attribute income to you. Proper structuring is essential.
Substance requirements: You must maintain a genuine residence in Malta (property rental/purchase) and spend sufficient time to uphold tax-resident status.
Looking for Malta Residency for non EU Citizens?: For non EU citizens looking to setup tax residency in Malta, see our Malta Global Residncy Program.
