Malta
Individuals Taxation

Overview

Maltese Tax System for Individuals

  • Residents domiciled in Malta are taxed on their worldwide income.
  • Residents non-domiciled in Malta are taxed only on Maltese-source income and foreign income remitted to Malta (remittance basis).
  • Capital gains from foreign sources not remitted to Malta are not taxed.
  • Progressive income tax rates apply up to 35% for individuals.
  • Flat tax schemes available for beneficiaries of special residency programs (e.g., Global Residence Programme – GRP).
  • No wealth tax, inheritance tax or capital duty on personal assets.
  • No municipal or regional income tax layers.
  • Foreign tax relief and unilateral relief available for avoiding double taxation.
  • Double tax treaties in place with 70+ countries.
  • Social security contributions are mandatory for residents working in Malta.

Requirements and Procedures

  • Annual income tax return must be filed by all residents with taxable income.
  • Deadline for filing is 30 June of the year following the tax year (unless extended).
  • Electronic filing via the Inland Revenue Department (IRD) portal is encouraged.
  • Tax payment is due by the same date (30 June), unless a different assessment applies.
  • Provisional tax payments may apply for self-employed or individuals with business income.
  • Registration with IRD is mandatory for new residents with income in Malta.
  • Non-domiciled residents must track and report foreign income remitted to Malta.
  • Social security registration applies for employees and self-employed individuals.
  • Tax residency certificate can be requested if conditions are met (183-day rule or centre of vital interests).
  • Program-specific declarations may be required under GRP, RNH or other regimes.

  • Assess your tax residency and domicile status under Maltese law.
  • Advise on remittance basis taxation and optimize cross-border income flows.
  • Apply for special tax regimes such as the Global Residence Programme or High Net Worth Schemes.
  • Assist with obtaining a Tax Residency Certificate.
  • Ensure compliance with income tax returns and payment obligations.
  • Structure your relocation to minimize foreign-source income exposure.
  • Provide ongoing tax advice on capital gains, dividends, pensions and rental income.
  • Coordinate with your foreign tax advisors to avoid double taxation.
  • Represent you before the Inland Revenue Department if required.
  • Offer personalized support for expats, entrepreneurs and retirees relocating to Malta.

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