Umzug nach Malta: Steuern, Aufenthalt und Leben

Taxes

In Malta the top income tax rate is 35%, dividends are taxed at up to 0% and companies pay 35% corporate tax. Newcomers may use a special regime (0%): CIT 35%; on distribution shareholders reclaim 6/7 (trading income) → ~5% net for owners not domiciled in Malta; no refund for owners resident AND domiciled. Optional 15% final tax (no refund, 5-yr lock-in) since 2025. Dividends carry a full imputation credit. Individuals: non-dom remittance basis — minimum tax EUR 5,000/yr if foreign income ≥ EUR 35k (Global Residence Programme: EUR 15,000 minimum).

How to move and become tax resident

You can become tax resident in Malta from arrival once you take up residence (Arrive intending to reside (home taken, not temporary purpose) → resident from arrival). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required; optional Residence Programme (EU/EEA/CH): min tax €15k/yr, flat 15% on remitted income There are 10 open residence programmes in Malta — see the list below.

Living there

Sliema / Valletta has a hot-summer Mediterranean climate with winter highs around 15.6 °C and summer highs around 31.5 °C. The economy grew +4% in 2025; the IMF forecasts 3.5% for 2026. Its passport opens about 161 countries without a visa in advance. Security: Neutral; no conflict exposure.