Moving to Malta: taxes, residence and life

How to become tax resident in Malta: personal, dividend and corporate tax, 10 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.

Open Malta on the interactive map →Programmes de résidence ↓

Planning reference · Data snapshot 2026-10-05

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Malta

Arrive intending to reside (home taken, not temporary purpose) → resident from arrival

Resident non-dom: foreign income taxed only if remitted, foreign gains exempt; GRP/MRP minimum-tax regimes

Residence certificate: CfR TRC; GRP holders need ≤183 days in any other country

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

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.

Key facts

Top income tax	35%
Dividend tax	0%
Corporate tax	35%
Special regime for newcomers	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).
Résidence fiscale	dès l'arrivée — Arrive intending to reside (home taken, not temporary purpose) → resident from arrival
Voie de résidence typique	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
Type de climat	hot-summer Mediterranean · 15.6° / 31.5° (Sliema / Valletta)

Residence programmes in Malta

Active programmes

Malta Permanent Residence Programme (MPRP) — Investissement CHF 34'800 · 2026-10
Global Residence Programme — specialTax · 2026-10
The Residence Programme (EU/EEA/Swiss) — specialTax · 2026-10
Malta Retirement Programme — retirement · 2026-10
Nomad Residence Permit — Revenu / an CHF 39'480 · 2026-10
Startup Residence Programme — Investissement CHF 23'500 · 2026-10
Family Office Residency Programme — investment · 2026-10
New programme (2025/2026)
Single Permit / Key Employee Initiative — employment · 2026-10
EU/EEA/Swiss free movement (residence document) — freeMovement · 2026-10
Family Reunification — family · 2026-10

Plan your residence route

Residence by investment: compare routes and obligations →Special tax regimes for new residents →Retirement visas and pensioner residence →Digital nomad visas and tax residency →Entrepreneur and startup residence routes →EU residence rights and relocation planning →

Frequently asked questions

How many days do I need to spend in Malta to become tax resident?

dès l'arrivée. Arrive intending to reside (home taken, not temporary purpose) → resident from arrival Resident non-dom: foreign income taxed only if remitted, foreign gains exempt; GRP/MRP minimum-tax regimes

How much tax will I pay in Malta?

In Malta the top income tax rate is 35%, dividends are taxed at up to 0% and companies pay 35% corporate tax.

Which residence programmes does Malta offer?

Malta Permanent Residence Programme (MPRP) (CHF 34'800); Global Residence Programme; The Residence Programme (EU/EEA/Swiss); Malta Retirement Programme; Nomad Residence Permit

What is the usual way to move to Malta?

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

Compare with nearby countries

Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia

Open Malta on the interactive map

Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.