Malta
Malta combines the benefits of EU membership with very attractive taxation through the non-dom status. Non-domiciled residents are taxed only on income remitted to Malta, allowing significant optimisation. The island offers a sunny Mediterranean climate, English as an official language and a vibrant international expat community.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → 12 000 € | 0 % |
| 12 000 € → 16 000 € | 15 % |
| 16 000 € → 60 000 € | 25 % |
| 60 000 € → unlimited | 35 % |
Corporate tax
35 %
Capital gains
0 %
VAT
18 %
Special regime : Non-Dom (Remittance Basis)
Les résidents non-domiciliés à Malte ne sont imposés que sur les revenus de source maltaise et les revenus étrangers rapatriés à Malte. Les revenus et plus-values étrangers non rapatriés sont exonérés. Un impot minimum annuel de 5 000 EUR s'applique.
Illimitée, tant que le statut non-dom est maintenu
Etre résident à Malte sans y etre domicilié (ne pas avoir Malte comme domicile d'origine ou de choix permanent). Impot minimum annuel de 5 000 EUR pour bénéficier du statut.
- Revenus étrangers non rapatriés à Malte : 0 % d'impot
- Plus-values étrangeres non rapatriées : 0 %
- Systeme de remboursement IS (6/7e) ramenant le taux effectif à 5 %
- Pas d'impot sur la fortune ni de droits de succession
Visa options
Nomad Residence Permit
digital-nomadDuration: 1 an renouvelable jusqu'à 3 ans
Cost: 300 EUR
Requirements: Revenu brut annuel minimum de 42 000 EUR. Travail à distance pour un employeur ou clients hors Malte. Assurance santé couvrant Malte.
Startup Residence Permit
entrepreneurDuration: 3 ans renouvelable
Cost: 500 EUR
Requirements: Startup innovante dans le domaine tech, fintech, blockchain ou similaire. Sélection par Malta Enterprise.
Malta Permanent Residence Programme (MPRP)
investorDuration: Permanent
Cost: 40 000 EUR (frais administratifs) + contribution + investissement
Requirements: Contribution gouvernementale de 68 000 EUR (achat immo) ou 98 000 EUR (location). Achat immobilier de 300 000 EUR minimum ou location de 12 000 EUR/an minimum.
Living in Malte
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
The cost of living in Malta is comparable to Portugal, roughly 30% lower than the UK or Germany. A single person can live on €1,200/month excluding rent. Rents have risen sharply in recent years with the influx of expats, especially in Valletta and Sliema.
Settling in Malte
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
Malta is an EU member, simplifying setup for European citizens (no visa needed). English is an official language, easing administrative procedures. The island is small (316 km²) and everything is quickly accessible. The expat community is vibrant and predominantly English-speaking. The property market is tight and rents are rising fast in sought-after areas like Sliema and St Julian's.
Malta's public health system (Mater Dei Hospital) is free for residents and of decent quality, though waiting times can be long. The private sector is well developed with modern clinics. Private health insurance costs €50-80/month. Complex cases may require transfer to a European hospital.
Quality of life
Malta enjoys over 300 days of sunshine per year and stunning beaches. English as an official language makes daily life easy. The island is small (316 km²), which can become a drawback long-term. The healthcare system is decent and transport is essentially limited to buses and cars.
Pros and cons
Advantages
- Non-dom status: 0% on unremitted foreign income
- Effective corporate tax of 5% via the refund system
- EU and Eurozone member
- English as official language, Mediterranean climate
Disadvantages
- €5,000 minimum annual tax for non-dom status
- Very small island, can feel claustrophobic long-term
- Rapidly rising rents in sought-after areas
- Limited French-speaking community
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Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in Malta?
The top marginal income tax rate in Malta is 35%. The corporate tax rate is 35%. A special regime exists: Non-Dom (Remittance Basis).
What is the cost of living in Malta?
The monthly cost of living for a single person in Malta is approximately 1200 EUR (excluding rent). City center rent costs around 950 EUR per month.
Is there a tax treaty between the United Kingdom and Malta?
Check HMRC for the current status of the tax treaty between the United Kingdom and Malta.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.