Malta Tax Guide
Figures on this page were last verified against the cited sources in June 2026. Always check official sources before making a relocation or incorporation decision.
Best for
- Zero capital gains
No CGT on investment, property, or crypto disposals (subject to "investor" classification).
- No wealth tax
No annual tax on net worth or assets.
- No inheritance tax
Estate and lifetime transfers not subject to inheritance tax.
- Special regime available
Global Residence Programme — Special tax status for EU/EEA/Swiss nationals
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
OECD Pillar Two (15% global minimum tax)
Malta elected the EU Directive Article 50 deferral until 2029. The optional 15% Fifteen percent Income Tax Withheld on Income (FITWI) regime introduced in 2024 functions as an effective alternative for in-scope MNEs.
See full implementation trackerTax Treaty Network
US-Malta treaty (in force from 2010) is a relatively newer agreement. No US totalization. Malta non-dom regime treaty position is well-documented.
See full treaty matrixData Sources
Last verified: June 2026. Always check official sources before making a decision.
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
US citizen moving to Malta? Read this first.
Malta's top personal rate of 35% means the Foreign Tax Credit (FTC) usually wins over FEIE for US citizens.
- •FTC (Form 1116) credits Malta tax against US tax dollar-for-dollar. Because Malta tax exceeds US tax on the same income, you typically owe zero US tax and accumulate carryforward credits (10-year carry).
- •Self-employment tax is owed in full to the US — no totalization agreement with Malta.
- •For earned income near the FEIE cap (~$130k), FEIE is sometimes simpler administratively. Above the cap, FTC strategy almost always wins given Malta's rates.
- •Malta residency days threshold: 183. Treaty tie-breaker rules (where applicable) help with double-tax avoidance.
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