Jurisdiction briefing · MT

Malta

EU member with a remittance-basis non-dom regime and one of Europe’s few investor-residence programmes still operating.

15%Flat on remitted income

€98kMPRP contribution

EUMember-state status

Last reviewed21 April 2026Orientation only · verify before acting

Tax snapshot

The position in figures.

Headline treatment for an individual tax resident. Source, asset and treaty rules can change the payable result.

Top marginal income tax35%—

Capital gains0% on foreign-source non-remittedNon-dom regime

Wealth taxNone—

Inheritance taxNone5% stamp duty on Malta property transfers

Exit taxNone on individuals—

CFC rulesEU ATAD aligned—

Tax treaties~80—

Days for residency183—

Profile fit

Where the jurisdiction fits.

Best for

EU residence-seekers wanting a remittance-basis tax setup
Investors using the Malta Permanent Residence Programme (MPRP)
Founders/operators wanting EU-passportable corporate structures
English-speaking professionals comfortable with island life

Consider carefully

Buyers of the previous citizenship-by-investment (closed for EU/Russia/Belarus citizens; under EU pressure)
Anyone needing minimal compliance — MPRP has annual presence and reporting obligations
High-throughput operators — Malta corporate refunds under EU scrutiny since 2023

Routes and regimes

Programmes that matter.

Malta Permanent Residence Programme (MPRP)

Government contribution of €98,000 (rented property route) or €68,000 (purchased), plus property requirements (€300k–€375k purchase or €10k–€12k/year rent), €50k administrative fee, and €2k charity donation. Lifetime EU residence rights.

Global Residence Programme (Non-EU)

15% flat tax on foreign-source income remitted to Malta, with a minimum tax of €15,000/year. Property thresholds: €275k purchase or €9.6k/year rent (lower in southern Malta and Gozo).

Residence Programme (EU/EEA/Swiss)

Mirror of the Global Residence Programme for EU/EEA/Swiss nationals. Same 15% flat rate on remitted foreign income with a €15,000 minimum tax and aligned property thresholds.

Planning risks

Pitfalls to resolve early.

01
The remittance basis means money brought into Malta is taxable — careful banking architecture is essential.
02
Citizenship-by-investment is effectively closed: the European Court of Justice ruled against the Malta scheme in April 2025.
03
The Malta corporate full-imputation refund system is under continued EU scrutiny; expect changes.
04
MPRP requires the property be held for 5 years and physical presence is monitored — it is not a "buy a residence and ignore" scheme.
05
The Maltese tax authority increasingly demands evidence of substance and economic activity for non-dom status to hold up.

Frequently asked

Direct answers.

Is Malta still selling citizenship?

No. The Court of Justice of the European Union ruled in April 2025 that Malta’s investor-citizenship scheme breaches EU law. Residence programmes (MPRP, GRP, RP) remain operational.

How does the non-dom regime work in Malta?

Foreign-source income and gains are only taxed if remitted to Malta. Capital gains realised abroad are not taxed even if remitted. Pure remittance basis with a 15% flat rate under GRP/RP.

How much does MPRP cost in total?

Roughly €150,000–€200,000 in fees and contributions for a single applicant, plus the property cost (purchase €300k+ or rent €10k+/year). Five-year holding period applies.

Can I get an EU passport through Malta?

Through naturalisation by long residence, yes — typically after ~5 years. The investor-citizenship route closed in 2025.

Is Malta a tax haven?

Malta is an OECD- and EU-compliant jurisdiction with full transparency standards, but its corporate refund system and non-dom regime make it tax-efficient for cross-border structures.