Tax Residence in Malta Explained

Key facts

Resident if: 183+ days in a 12-month period, or moving to establish residence
Ordinary residence: Generally after continued residence
Resident non-dom: Malta income plus foreign income remitted to Malta
Resident and domiciled: Worldwide income

Malta taxes individuals according to residence and domicile. This is an overview; take advice on your own situation.

Becoming resident

You generally become tax resident in Malta if you:

spend 183 days or more in Malta in a 12-month period, or
move to Malta with the intention of living here — which can make you resident from arrival.

Residence is a question of fact, not nationality.

Ordinary residence and domicile

Ordinary residence implies continued residence over time.
Domicile is where you consider your permanent home; most people who move to Malta keep their domicile of origin.

How you are taxed

Resident and domiciled — tax on worldwide income and gains.
Resident but not domiciled (non-dom) — tax on Malta-source income and gains, and on foreign income remitted to Malta; foreign capital gains are generally not taxed even if remitted. See non-dom taxation.

Special regimes

Global Residence Programme — 15% on foreign income remitted, with a minimum tax.
Malta Retirement Programme.
15% regime for highly skilled individuals.

Double-tax treaties may also apply. Speak to a Maltese tax adviser before you move.

Questions & answers

Am I tax resident in Malta after 183 days?

Spending 183 days or more in Malta in a 12-month period is one way to become tax resident; moving to Malta with the intention of living here can make you resident from arrival.

What is the remittance basis?

Individuals who are resident but not domiciled in Malta are generally taxed on Malta-source income and on foreign income only when it is remitted to Malta; foreign capital gains are generally not taxed even if remitted. See our non-dom guide.

Choose the right programme — and the right property.

Book a residency consultation

Mark Micallef

Franchise Owner & Managing Director, RE/MAX Luxe Malta. Over 25 years in Maltese real estate; licence PC-00442-22. Reviewed by our advisory team.

This guide is general information, checked against official and professional sources on 9 October 2026. Rates, thresholds and programme rules change — often with the annual Budget — and individual circumstances differ. It is not legal, tax or immigration advice; please confirm the position with your notary, lawyer or tax advisor before acting.