For those considering moving to Malta
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Malta.
35
Marginal tax rate
6
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Malta – updated per 2025
What is required to establish tax residency in Malta?
Individuals who stay in Malta for six months or more during a tax year and intend to take up permanent residence are considered to have moved there and to be tax residents. The same applies to individuals who have their permanent residence in Malta.
Which types of income are taxable in Malta?
Tax residents are taxed on their worldwide income in Malta, while non-resident taxpayers are taxed only on income sourced in Malta.
What tax rates apply in Malta?
Malta has a progressive tax system, with rates ranging from 15 to 35%.
Does Malta grant tax credit for foreign taxes?
Malta grants tax credit for taxes paid abroad, within the framework of a tax treaty or other mutual agreement.
Is there wealth tax in Malta?
Malta does not levy wealth tax.
What is the tax year in Malta?
The tax year in Malta corresponds with the calendar year.
What is the name of the tax authority in Malta?
The name of the tax authority in Malta is Tax and Customs Administration.
Is there property tax in Malta?
Malta does not levy property tax.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979
Our tax partner in Malta
Through our unique global partnership with Chetcuti Cauchi we are able to work together with local lawyers and advisers in questions regarding domestic tax rules and other legislation in Malta.
