
Malta
Individuals Taxation
Overview
Malta offers a competitive and transparent personal tax system, especially attractive for expatriates and high-net-worth individuals. With various residency programs and a remittance-based taxation regime for non-domiciled residents
Malta combines tax efficiency with access to the EU and a stable legal environment.

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.


How Charfort can help you?
- 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.
Frequently asked questions
Everything you need to know about the process.
Contact us today
Charfort assists international clients in obtaining residence and citizenship under the respective programs. Contact us to arrange an initial private consultation.
