Direct Answer
Malta offers several expat-friendly tax schemes. Under the Global Residence Programme, non-EU nationals pay a flat 15% tax on foreign income remitted to Malta (minimum €15,000/year). The Highly Qualified Persons scheme caps income tax at 15% for qualifying professionals in certain industries.
Malta has a progressive income tax system with rates of 0%, 15%, 25%, and 35% (top rate on income above €60,001 for individuals). Married couples and parents benefit from more favourable brackets. Social security contributions are also payable.
Non-EU/EEA nationals who do not work in Malta can apply for the GRP, which provides a flat 15% tax rate on foreign income remitted to Malta, with a minimum annual tax of €15,000. The property must be purchased (minimum €275,000 in Malta, €220,000 in Gozo/south Malta) or rented (minimum €9,600/year in Malta, €8,750 in Gozo).
EU/EEA/Swiss nationals working in specified industries in Malta can apply for the HQP scheme, which caps income tax at 15% on qualifying employment income. Applies to roles in financial services, aviation, iGaming, and other qualifying sectors.
Landlords can choose to pay a flat 15% tax on gross rental income (the most popular approach) or declare rental income on their personal tax return at progressive rates. The 15% option is generally most efficient for higher earners.
Property held for 5+ years: no capital gains tax. Property sold within 5 years: a 12% final withholding tax applies on the transfer value, or 35% on the capital gain (whichever is lower). This makes Malta's property CGT regime very favourable for long-term holders.
No — Malta does not have a wealth tax, net worth tax, or annual property tax on principal residences.
This depends on your home country's tax treaty with Malta and your specific circumstances. Malta has double taxation agreements with many countries. Seek specialist advice before relocating.
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