Tax Residency & Special Tax Regimes

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Malta offers a favorable tax regime for non-domiciled residents, positioning it as a premier jurisdiction for wealth structuring.

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Tax residency is not automatic. It is triggered either by:

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• Spending more than 183 days in Malta; or
• Demonstrating a habitual residence and center of vital interests.

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Non-domiciled residents benefit from Malta’s remittance basis of taxation:

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• Foreign income is only taxed if remitted to Malta
• Foreign capital gains are entirely exempt

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The Global Residence Programme (GRP) and High Net Worth Individual (HNWI) rules offer flat-tax regimes:

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• 15% on foreign income remitted to Malta (min. tax €15,000/year)
• No tax on worldwide income or gains not remitted
• Double taxation relief via 70+ treaty network

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Income from Maltese sources (e.g., rental income, employment, dividends) is taxable at normal progressive rates (up to 35%).

Crypto holdings, if structured correctly, can benefit from capital gains exemptions. However, legal structuring and pre-arrival tax planning are essential to secure eligibility.

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