Relocation tax guideMoving to Malta: Taxes for Expats 2026
Malta taxes residents on Malta-source income and on foreign income remitted to Malta - and notably does not tax foreign capital gains even when remitted. Non-domiciled residents use this remittance basis; the Global Residence Programme offers a 15% flat rate on remitted foreign income subject to a minimum tax. The top rate is 35%, VAT is 18%, and there is no inheritance tax.
Malta is an EU member with a remittance-based system that suits people with foreign income, plus a dedicated programme that fixes a flat 15% rate. Foreign capital gains escape Maltese tax even if you bring them in. This guide explains the non-dom remittance basis, the Global Residence Programme, and how Malta residency works.
Malta: key tax rates
| Tax | Rate | Source |
|---|---|---|
| Corporate income tax | 35%Headline rate; a shareholder tax-refund system commonly reduces the effective rate to around 5% on qualifying trading income | PwC Worldwide Tax Summariesas of 2026-02-19 |
| Top personal income tax | 35%Top personal income tax rate | PwC Worldwide Tax Summariesas of 2026-02-19 |
| VAT / GST (standard) | 18%Standard VAT rate | PwC Worldwide Tax Summariesas of 2026-02-19 |
| Capital gains | Taxed (specific assets)Gains on immovable property, securities, and certain other assets are taxable under specific rules; no broad CGT on most other assets | PwC Worldwide Tax Summariesas of 2026-02-19 |
| Inheritance / wealth tax | NoNo inheritance or estate tax; stamp duty applies on certain transfers (e.g. immovable property and securities) | PwC Worldwide Tax Summariesas of 2026-02-19 |
The Non-dom remittance basis + Global Residence Programme (GRP) regime
The remittance basis applies to non-domiciled residents; the GRP is an optional special tax status (mainly for non-EU/EEA/Swiss nationals).
A Maltese resident who is non-domiciled is taxed on Malta-source income and on foreign income only to the extent it is remitted to Malta - and foreign capital gains are not taxed even if remitted. The Global Residence Programme layers on a flat 15% rate on foreign income remitted to Malta (with treaty relief available), subject to a minimum annual tax and a qualifying property requirement.
- Non-domiciled residents are taxed on foreign income only when remitted to Malta; foreign income kept abroad is untaxed.
- Foreign capital gains are not taxed in Malta even if remitted - a distinctive feature of the system.
- The Global Residence Programme applies a flat 15% rate on remitted foreign income, subject to a minimum annual tax.
- GRP requires a qualifying property in Malta (broadly EUR 275,000 to buy - less in the south or Gozo - or about EUR 9,600 a year to rent) and a minimum annual tax of EUR 15,000.
Source: PwC Worldwide Tax Summaries - Malta (as of 2026-06-24).
| Item | Under the GRP | Ordinary resident (non-dom) |
|---|---|---|
| Foreign income remitted to Malta | Flat 15% (minimum annual tax applies) | Progressive up to 35% |
| Foreign income kept abroad | Not taxed | Not taxed |
| Foreign capital gains | Not taxed even if remitted | Not taxed even if remitted |
Source: PwC Worldwide Tax Summaries - Malta (as of 2026-06-24).
When you become a tax resident
You are generally a Malta tax resident if you reside in Malta other than for a temporary purpose, which a stay of more than 183 days in a year will satisfy. Residents who are non-domiciled are taxed on the remittance basis for foreign income; domicile turns on long-term ties and origin, so most foreign arrivals qualify as non-domiciled.
Source: PwC Worldwide Tax Summaries - Malta (Residence) (as of 2026-06-24).
The non-dom remittance basis
Malta taxes a non-domiciled resident on Malta-source income in full, but on foreign income only when it is remitted to Malta - and, unusually, it does not tax foreign capital gains at all, even if those gains are brought into Malta. Foreign income left offshore is untaxed. Domicile depends on long-term ties and origin rather than current residence, so many foreign arrivals are non-domiciled.
That makes Malta one of the more flexible EU bases for people with foreign income and investment gains, provided remittances of foreign income are managed - bringing foreign income in is what triggers tax, while foreign gains stay outside the charge.
The Global Residence Programme
The Global Residence Programme is an optional special tax status, aimed mainly at non-EU/EEA/Swiss nationals, that fixes a flat 15% rate on foreign income remitted to Malta (with double-tax relief available), in place of the progressive scale up to 35%. It comes with conditions: a minimum annual tax, and owning or renting qualifying property in Malta above set value thresholds. Malta runs parallel programmes for retirees and others, so the right status depends on your profile.
Before you move: what to weigh
- Foreign capital gains are not taxed even when remitted - but foreign income is taxed when brought into Malta.
- The GRP carries a minimum annual tax and a qualifying-property requirement; model whether the 15% flat rate beats the ordinary scale.
- The 35% corporate headline often falls to about 5% effective via shareholder refunds - relevant if you run a company.
- Malta has no inheritance or estate tax, but duty on documents (stamp duty) still applies to transfers on death - broadly 5% on Maltese immovable property and 2% on marketable securities.
- US citizens remain taxable by the US on worldwide income; the Malta-US treaty and foreign-tax credits then apply.
Get this right for your situation
Cross-border tax turns on your specific facts. Find a tax professional who works with people moving to Malta.
How does Malta tax foreign income?
A non-domiciled Malta resident is taxed on foreign income only when it is remitted to Malta, and foreign capital gains are not taxed even if remitted. Foreign income kept abroad is untaxed. The Global Residence Programme can fix a flat 15% rate on remitted foreign income instead of the progressive scale up to 35%.
What is Malta's Global Residence Programme?
An optional special tax status, mainly for non-EU/EEA/Swiss nationals, that applies a flat 15% rate to foreign income remitted to Malta, subject to a minimum annual tax and a qualifying-property requirement. It replaces the progressive scale for those who qualify and is paired with separate programmes for retirees.
When are you a Malta tax resident?
Generally when you reside in Malta other than temporarily - a stay over 183 days in a year suffices. Non-domiciled residents are taxed on the remittance basis for foreign income. Domicile depends on long-term ties and origin, so most foreign arrivals qualify as non-domiciled. Confirm your status.
Informational only, not tax advice. Cross-border tax depends on your personal circumstances and changes often; figures are dated to their sources. Confirm your position with a qualified professional before moving or filing.
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Malta as of July 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.