Malta Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
No capital gains tax on securities for non-doms
Wealth & Inheritance
Special Regimes
Practical Notes
Non-dom regime very attractive. English official language. EU member. Warm climate.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- Full imputation system
- Refunds up to 6/7
- 15% FITWI optional regime
- Participation exemption
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in Malta?
Malta has a top personal income tax rate of 35%. The tax structure is: Progressive 0-35%. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Malta?
Malta uses a worldwide system for foreign income. Non-domiciled residents only taxed on remitted foreign income
What are the residency requirements for Malta?
Tax residency in Malta generally requires 183 days of physical presence. 183 days required; remittance basis available. Always verify current rules with official sources.
Is there a wealth tax in Malta?
No, Malta does not have a wealth tax. No wealth tax
What is the corporate tax rate in Malta?
The corporate tax rate in Malta is 35%. 35% statutory rate with 6/7 refund = ~5% effective; new optional 15% final tax regime from 2025