Country tax profile · 2026
Malta income tax
What a nomad, retiree or founder needs before moving to Malta: the real rate, what actually gets taxed, and the residency bar you must clear. Local currency: EUR.
Malta tax calculator
Enter your income to estimate what you would pay in Malta, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.
How much is income tax in Malta?
Malta taxes personal income at rates up to 35%. Residents taxed on worldwide income; no special nomad regime.
Compiled by MyNomadWorld for Malta and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Malta digital nomad visa
Nomad Residence Permit
- Income requirement: €42,000/yr gross minimum (~€3,500/mo); €32,400/yr grandfathered for pre-1 Apr 2024 applicants
- Initial length: 12 months · renewable
- Max stay: 1-yr permit, renewable up to 3 times for a max total stay of 4 years
- Tax on nomad income: 10% flat tax on eligible nomad income under SL 123.210 (2023 rules)
- Family / dependents: Yes
Official source: Nomad Residence Permit · as of 2026
Malta expat & digital-nomad tax regime
Malta has no special expat or digital-nomad tax break. Tax residents are taxed on worldwide income at up to 35%, so the only way to pay less is to keep your tax residency elsewhere.
Official source: PwC Malta
Capital gains, wealth & property tax
- Capital gains: No separate CGT; capital gains taxed as income at normal rates. Immovable-property transfers generally taxed via 8% final withholding on transfer value.
- Wealth tax: No net wealth/net worth tax
Inheritance & gift tax in Malta
No inheritance, estate or gift tax; instead 5% stamp duty on immovable property transferred on death no duty on a dwelling house devolving to surviving spouse/cohabitant; reduced 3.5% duty on inherited ordinary-residence dwelling up to €400,000
Corporate tax & VAT
The standard corporate profits tax is 35%.
How to become a tax resident of Malta
Ordinary residence assessed on the facts of one's regular life (no strict 183-day bright line, though ~183 days presence generally treated as resident); non-domiciled residents taxed on remittance basis.
Cost of living & lifestyle
Cost of living is about 66% of the US level, with average purchasing power near $65k (PPP). Pick a city below to see its monthly climate and cost.
Banking in Malta
You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Malta.
For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →
Wise link is an affiliate link; we may earn a commission at no cost to you.
Climate & cost by city
Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.
Malta tax treaties
Malta maintains around 76 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.
Major treaty partners
Chips with a link open the full withholding-tax detail for that treaty pair.
Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.
Malta tax treaty guides
Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 20 of Malta's partners:
Albania · Armenia · Azerbaijan · Botswana · China · Egypt · Georgia · India · Jordan · Lebanon · Libya · Mauritius · Mexico · Moldova · Morocco · Pakistan · South Africa · Tunisia · Ukraine · Vietnam
Who can help you in Malta
Vetted partners for the move: immigration and tax lawyers, relocation services, banking and eSIM, guides and local experts. One Gold partner and up to three standard listings per country.
Expats in Malta
The free Malta expat community: who is already there, who is arriving, the Telegram group and straight answers on the paperwork. Expats in Malta →
Members see each other by first name, origin and plans. Emails stay private.
Planning a move to Malta?
The headline rate is the easy part. Residency, banking and exiting your current tax net are where it goes wrong. Get matched with a vetted Malta advisor.
Talk to a Malta advisor →Malta income tax FAQ
How much is income tax in Malta?
Malta taxes personal income at rates up to 35%. Residents taxed on worldwide income; no special nomad regime.
Does Malta tax capital gains?
No separate CGT; capital gains taxed as income at normal rates. Immovable-property transfers generally taxed via 8% final withholding on transfer value.
How do you become a tax resident of Malta?
Ordinary residence assessed on the facts of one's regular life (no strict 183-day bright line, though ~183 days presence generally treated as resident); non-domiciled residents taxed on remittance basis.