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πŸ‡²πŸ‡Ή Malta

Your gateway to the EU with low taxes, stunning Mediterranean beaches, and over 300 days of sunshine.

15% flat tax on foreign income remitted to Malta for non-doms
Corporate tax refunds reduce effective rate to 5% for some businesses
Residency by Investment program available
Strategic location in the EU with English as an official language
Mediterranean lifestyle with over 300 days of sunshine annually
Malta landscape photo
BUSINESS FORMATION OPTIONS

Corporate Entities in Malta

Compare the different types of business entities available for incorporation in Malta.

Corporation
Malta flag

Malta LTD

Corporate Tax Rate
35%
Effective Tax Rate
5%
Tax Regime
Residence-Based Taxation
Low Corporate Tax

Malta Citizenship and Naturalization

Passport Cover

Grade:

A-

Global Rank: 25

Dual Citizenship:Yes

Visa-free Access

157 out of 195 countries

Access to Major Destinations

  • European Union
  • United Kingdom
  • Canada
  • United States
  • China
  • Russia
  • Japan
CategoryDetails
Citizenship by Descent
  • Ancestry Eligibility: Parents, Grandparents.
  • Requirements: Proof of ancestry such as birth certificates, family lineage documents, or other official records.
Naturalizations
  • Minimum Residency: 5 years
  • Physical Presence: At least 6 months per year.
  • Language Test: No language test
  • Renounce Original Citizenship: No
  • Minor Dependants: Yes
Spouse Naturalization
  • Living in Country: 5 years of marriage and 1 year of residency. Proof of cohabitation, shared household, and joint financial records are required.
  • Living Abroad: 7 years of marriage. Evidence of continued relationship and periodic visits to Malta.
  • Language Test: No language test required for spouses.
  • Renounce Citizenship: No
Birthright Citizenship
  • Description: A child born to at least one Maltese parent is eligible for citizenship.
  • Conditions: Parent must hold Maltese citizenship at the time of the child’s birth. Birth must be registered with the Maltese authorities.
Economic Citizenship (Investment)
  • Allowed: Yes
  • Investment Requirements: Investment of €600,000 for citizenship in 36 months or €750,000 for expedited citizenship in 12 months. Contribution of €10,000 to a local philanthropic cause. Purchase or lease of property with a minimum value of €700,000 or a rental commitment of €16,000 annually.
  • Restrictions: Properties must be retained for a minimum of 5 years. Only investments in approved real estate or government schemes qualify.
Other Provisions
  • Child is Citizen: Parents may apply for residency or citizenship if their child is a Maltese citizen, with facilitated processing.
  • Specific Nationalities Benefits: Special provisions for EU nationals for simplified procedures.
Citizenship by Exception
  • Allowed: Yes
  • Details: Exceptional contributions to Malta, such as significant economic investments or cultural achievements.

Taxation Overview

Personal Tax Overview: Malta πŸ‡²πŸ‡Ή

Key information about personal taxation in Malta

Taxation system
Territorial tax system
Personal Income Tax Rate (Up to)
35

Tax Residency

Normal rule: 183 days

Special rule: No information

Special Tax Regime

Non-Domiciled (Non-Dom) Regime

Under the Malta non-dom program, you only pay income taxes on income remitted to Malta or sourced from Malta.