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π²πΉ 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

CHOOSE THE BEST RESIDENCY PROGRAM FOR YOU
Visa and residence permit options
BUSINESS FORMATION OPTIONS
Corporate Entities in Malta
Compare the different types of business entities available for incorporation in Malta.
Corporation
Malta LTD
Corporate Tax Rate
35%
Effective Tax Rate
5%
Tax Regime
Residence-Based Taxation
Low Corporate Tax
Malta Citizenship and Naturalization

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
Category | Details |
---|---|
Citizenship by Descent |
|
Naturalizations |
|
Spouse Naturalization |
|
Birthright Citizenship |
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Economic Citizenship (Investment) |
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Other Provisions |
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Citizenship by Exception |
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Taxation Overview
Personal Tax Overview: Malta π²πΉ
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.
From (EUR) | To (EUR) | Tax Rate |
---|---|---|
0 | 9,100 | 0% |
9,101 | 14,500 | 15% |
14,501 | 19,500 | 25% |
19,501 | 60,000 | 25% |
60,001 | and above | 35% |
Dividend Tax
0
Foreign dividends are not taxed unless remitted to Malta.
Capital Gains Tax
0
The tax rates and conditions on this page are available for those with non-dom status in Malta.
Property Rental Income
0
Under non-dom, income arising from properties outside of Malta is exempt. Income from properties in Malta is taxed at a standard income tax rate.
Property Tax
No
Inheritance Tax
No
Wealth Tax
No
VAT
18
CFC Laws
No
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