Malta Tax Residency Guide 2026

Overview — Residency Rules

Tax residency in Malta is determined by the number of days an individual spends in the country and the ownership of a residence. The Commissioner for Revenue (CFR) assesses residency status based on the statutory tests. Once classified as a tax resident, the individual is subject to tax on worldwide income, with relief for double taxation available under treaties or the unilateral credit system.

183-Day Rule

The primary test for tax residency is the 183-day rule. An individual is considered a Maltese tax resident if they are present in Malta for more than 183 days in a calendar year (January-December). Days of presence include partial days of arrival and departure. This is a straightforward counting test — no other factors such as centre of vital interests are considered under Maltese domestic law.

90-Day Rule

An individual who spends 90 or more days in Malta in a calendar year and owns or has acquired a residence in Malta (either purchased or leased for a minimum period) may also be considered a tax resident. This rule applies if the individual has a habitual abode in Malta and intends to make Malta their place of residence. The 90-day rule is less commonly applied but serves as a secondary test for individuals who have established a home in Malta.

Global Residence Programme (GRP)

The Global Residence Programme (GRP) offers a favourable tax regime for non-EU/EEA/Swiss nationals who become resident in Malta. Key features:

• Minimum stay requirement: 183 days per year in Malta
• Minimum property requirement: Purchase a property for at least EUR 275,000 or lease for at least EUR 9,600 per year
• Tax rate: 15% on foreign-source income remitted to Malta (minimum annual tax of EUR 15,000)
• No tax on foreign capital gains and foreign dividends
• Dependants can be included in the application

Malta Retirement Programme

The Malta Retirement Programme (MRP) is designed for EU/EEA/Swiss nationals who wish to retire to Malta. Benefits include:

• Tax rate: 15% on foreign-source income (including pensions) remitted to Malta
• Minimum annual tax of EUR 7,500
• Minimum property requirements apply
• Applicant must be at least 18 years old and not in gainful employment in Malta

Implications of Residency

Once classified as a tax resident, the individual must:

• Declare worldwide income on the annual tax return
• Pay tax on foreign income, with relief for double taxation where applicable
• File tax returns by 30 June following the end of the tax year
• Register with the CFR and obtain a tax identification number

Non-residents are taxed only on Malta-source income at progressive rates without personal allowances.

FAQs

Can I be resident in Malta for tax purposes but not domiciled?

Malta does not have a domicile-based tax system. Residency is determined solely by physical presence and property ownership. If you meet the 183-day or 90-day test, you are a tax resident regardless of domicile.

Does Malta tax worldwide income for new residents?

Yes, ordinary tax residents are taxed on worldwide income. However, participants in the GRP or Malta Retirement Programme may benefit from remittance-based taxation on foreign-source income at preferential rates (15%).

Disclaimer

This guide provides general information about Maltese tax residency rules for the 2026 tax year. Tax laws may change. Always consult with a qualified Maltese tax advisor or the CFR directly for advice specific to your situation. InvestmentKit does not provide tax advice.