Residence & Citizenship

Malta

Malta offers the climate, the relaxed lifestyle and rich history to make living in Malta a real pleasure. There are several attractive residence programmes to tempt you even more, to move to this sunny isle.

Malta detail

Malta Programmes

Please click into any of the programme(s) below to view the benefits of each, the financial obligations and other criteria that might apply.

Dixcart Management Malta Limited Licence Number: AKM-DIXC-24

Programmes – Benefits & Criteria

Malta

The Malta Citizenship by Naturalisation for Exceptional Services by Direct Investment

Malta Start-up Programme

Malta Permanent Residence Programme

Malta Global Residence Programme

Malta Residence Programme

The Malta Retirement Programme

Malta Key Employee Initiative

The Malta Highly Qualified Persons Programme

Malta: The Qualifying Employment in Innovation & Creativity Scheme

The Malta Digital Nomad Residence Permit

  • Benefits
  • Financial/Other Obligations
  • Additional Criteria

Malta: The Qualifying Employment in Innovation & Creativity Scheme

Available to EU/EEA & Non-EU Passport Holders.

Income tax is set at a flat rate of 15% for qualifying individuals (instead of paying income tax on an ascending scale with a current maximum top rate of 35%).

These rules provide an opportunity for individuals working in the development of innovative and creative digital products in Malta to choose to have their employment income in respect of work exercised in Malta, to be chargeable at a reduced rate of 15%.

The 15% tax rate shall apply for a consecutive period of up to four years commencing from the year immediately preceding the year of assessment, in which the person is first liable to tax. This may be extended by a period not exceeding five years.

Dixcart Management Malta Limited Licence Number: AKM-DIXC-24

Malta: The Qualifying Employment in Innovation & Creativity Scheme

The scheme is targeted towards certain professional individuals earning over €52,000 per annum and employed in Malta on a contractual basis:

  • For a candidate to qualify, their annual income must exceed €52,000. This does not include the value of fringe benefits and applies to the derived income received from an eligible office.
  • Individuals must be in possession of a relevant qualification or adequate professional experience for a minimum of three years, in a role comparable to that of the Eligible Office.

Qualifying Criteria

  • are not domiciled in Malta
  • do not derive employment income subject to tax and received in respect of work carried out in Malta or any period spent outside Malta in connection with such work or duties
  • are protected as an employee under Maltese law
  • prove to the satisfaction of the competent authority that they are in possession of professional qualifications
  • are in receipt of stable and regular resources which are sufficient to maintain them and the members of their family
  • reside in accommodation regarded as normal for a comparable family in Malta and which meets the general health and safety standards in force in Malta
  • are in possession of a valid travel document
  • are in possession of sickness insurance

Dixcart Management Malta Limited Licence Number: AKM-DIXC-24

Malta: The Qualifying Employment in Innovation & Creativity Scheme

The applicant can be a national of any country.

The scheme is available for a consecutive period of not more than 3 years.

Dixcart Management Malta Limited Licence Number: AKM-DIXC-24

Download Full List of Programmes – Benefits & Criteria (PDF)


Living in Malta

Located in the Mediterranean, just south of Sicily, Malta offers all of the advantages of being a full member of the EU and English is one of its two official languages.

Malta’s economy has enjoyed large growth since joining the EU and the forward-thinking Government actively encourages new business sectors and technologies.

To make life even more enjoyable Malta offers tax benefits to expatriates and the attractive ‘remittance basis’ of taxation. To find out more about these advantages as well as the technical detail, please see the Malta programmes below or contact us and we can help answer the questions that are really important to you.

Tax Advantages when Living in Malta

Malta non-domiciled individuals living in Malta can benefit from the remittance basis of taxation. This means that they are taxed on Malta source income and certain gains arising in Malta but are not taxed on non-Malta source income not remitted to Malta. In addition, they are not taxed on capital gains, even if this income is remitted to Malta.

Depending on specific circumstances, certain Malta non-domiciled individuals will need to pay a capped annual tax of €5,000.

Malt does not impose inheritance tax, gift tax or wealth taxes.

Tax Advantages Available to Companies in Malta

Income, other than dividends and capital gains is subject to tax at Malta’s normal rate of 35%.

However, on payment of a dividend, a tax refund of between 6/7ths and 5/7ths of the tax paid by a Malta company is payable to the shareholder. This results in a net Malta tax rate of between 5% and 10%.

Where such income has benefited from double tax relief or the Malta flat rate tax credit, a 2/3rds refund applies.

Related Articles

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  • Staying Ahead of the Curve: Malta’s Plan to Further Strengthen its Financial Services Offering

  • Key Employee Initiative – Fast-track Work Permit in Malta for Non-EU Highly-Skilled Workers

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