This skill covers individuals who live in Malta but are not domiciled in Malta, or are not ordinarily resident here. It explains when foreign income and foreign capital gains are taxed, the €5,000 minimum tax for non-doms, who cannot use the remittance basis, how to evidence what was brought into Malta, the special residence programmes, double tax relief and the filing duties.
- Basis year 2026 = year of assessment 2027. This is the primary year. Malta taxes a calendar basis year and charges the tax in the following year of assessment. The return for 2026 income is due by 30 June 2027.
- Basis year 2025 = year of assessment 2026. See the dated section "2025 income (year of assessment 2026)" for returns being filed now.
The status tests (residence, domicile, ordinary residence, the minimum tax) are applied to the basis year: article 56(27) looks at the individual "during any year preceding the year of assessment".
Sources. Every rule here comes from the Laws of Malta on legislation.mt: the Income Tax Act (Cap. 123), the Income Tax Management Act (Cap. 372), the Income Tax (Statutory Dates) Rules and the residence programme rules. The tax authority's website (mtca.gov.mt) refused our automated checks on 25 September 2026, so forms, online filing and application procedures are marked "check on mtca.gov.mt".
Not covered here: the resident rate tables and deductions (see the Malta income tax Guide), non-resident computations, Maltese property and share disposals (see the Malta capital gains Guide), companies and trusts, and the detail of the residence programmes beyond their tax rate and minimum tax.
Ask the client first
- Which basis year are we working on: 2026 (year of assessment 2027) or 2025 (year of assessment 2026)?
- Did you live in Malta in that year, apart from temporary absences? When did you arrive, and have you left?
- Where is your domicile: where do you regard as your permanent home, and where was your father domiciled when you were born? Do you intend to stay in Malta permanently?
- Are you ordinarily resident in Malta, meaning Malta is your settled, habitual home year after year?
- Are you married? If so, is your spouse ordinarily resident and domiciled in Malta? Are you taxed jointly (the default) or separately?
- Do you hold long-term resident status, or a permanent residence certificate or card? In which year was it granted?
- Are you in any special tax scheme: the Global Residence Programme, the Residence Programme, a Nomad Residence Permit, or another scheme with its own minimum tax?
- How much foreign income arose in the year, by type (salary, dividends, interest, rent, pensions)? How much of it was brought into Malta, and how?
- Did you realise foreign capital gains? Did you sell anything situated in Malta, such as Maltese property or shares in a Maltese company?
- Which accounts hold capital you had before you came to Malta, and which receive foreign income or gains? Are any of them mixed?
- How much foreign tax was paid, and in which country? Is there a tax treaty?
- Have you filed Maltese returns before? Has the Commissioner sent any notice?
The method, step by step
All steps apply the Income Tax Act, Cap. 123.
- Fix the year. Work on one basis year at a time. Basis year 2026 is year of assessment 2027.
- Decide residence. Article 2: an individual is "resident in Malta" if he "resides in Malta except for such temporary absences as to the Commissioner may seem reasonable". There is no day count in the Act. A non-resident is taxed only on Malta-source income; refer that case.
- Decide domicile and ordinary residence. The Act defines neither term. See "Residence, domicile and ordinary residence" below. Record the facts that support the conclusion.
- Check the exclusions. The remittance basis does not apply to a long-term resident or holder of a permanent residence certificate or card, from the year that status was granted, or to anyone whose spouse is ordinarily resident and domiciled in Malta. If an exclusion applies, the person is taxed on worldwide income and gains like any domiciled resident. Stop here and use the Malta income tax Guide.
- Split the income. Malta-source income and gains: taxed in full. Foreign income: taxed only on the amount received in Malta (article 4(1) proviso (i)). Foreign capital gains: not taxed, whether brought in or not (proviso (ii)).
- Measure what was received in Malta. Trace each transfer into Malta to its source: pre-arrival capital, foreign capital gains, or foreign income. Only foreign income is taxed. Keep the evidence (see "Remittances: what counts and how to prove it").
- Compute the tax on Malta income plus foreign income received in Malta, at the resident rates for the basis year and the person's status. The rate tables are in the Malta income tax Guide.
- Test the minimum tax (article 56(27)). If the person is ordinarily resident, not domiciled, not in a minimum-tax scheme, and has at least €35,000 of foreign income not received or not fully received in Malta, the tax (before double tax relief) must reach €5,000. Tax paid under the Act counts; tax on article 5A property transfers does not. If worldwide tax would be lower, the person can prove it and pay that lower amount. (ITA art. 56(27))
- Apply double tax relief on foreign income that is taxed in Malta. The claim must be made within two years after the end of the year of assessment.
- File and pay. The return and self-assessment are due by 30 June of the year of assessment. Pay the balance by the same date.
Order matters. Check the exclusions (step 4) before anything else: a non-dom whose spouse is domiciled and ordinarily resident in Malta, or who has long-term resident status, is taxed on everything, and every later step changes.
- Resident. The Act's only definition: "an individual who resides in Malta except for such temporary absences as to the Commissioner may seem reasonable and not inconsistent with the claim of such individual to be resident in Malta". There is no statutory day count and no split-year rule. Arrival and departure years are decided on the facts; refer them.
- Domicile. Not defined in the Act. It is a general-law concept, not a tax test. In broad terms, a person keeps the domicile they had at birth (usually their father's) until they settle in another country intending to stay there permanently. Most people who move to Malta keep their foreign domicile unless they take clear steps to make Malta their permanent home. This is background only; a disputed domicile must be referred.
- Ordinary residence. Not defined in the Act either. In ordinary usage it means Malta is the person's settled, habitual home, year after year, rather than a temporary stay. A newly arrived person may be resident but not yet ordinarily resident. The Act gives no number of years; refer borderline cases.
Why the labels matter:
| Status in the basis year | Foreign income | Foreign capital gains | €5,000 minimum tax (art. 56(27)) |
|---|
| Resident, domiciled and ordinarily resident | Taxed as it arises, worldwide | Taxed under art. 5 where chargeable | No |
| Resident, not domiciled, ordinarily resident | Taxed only when received in Malta | Not taxed | Yes, if the other conditions are met |
| Resident, not ordinarily resident (domiciled or not) | Taxed only when received in Malta | Not taxed | No: art. 56(27) needs "ordinarily resident in Malta but not domiciled" |
| Not domiciled, but a long-term resident or permanent-residence holder | Taxed as it arises, from the year the status was granted | Taxed where chargeable | No: the provisos do not apply |
| Not domiciled, spouse ordinarily resident and domiciled in Malta | Taxed as it arises | Taxed where chargeable | No: the provisos do not apply |
Article 4(1) charges income "accruing in or derived from Malta or elsewhere, and whether received in Malta or not". Two provisos cut this back:
- Proviso (i), foreign income: "in the case of income arising outside Malta to a person who is not ordinarily resident in Malta or not domiciled in Malta, the tax shall be payable on the amount received in Malta".
- Proviso (ii), foreign capital gains: "no tax shall be payable on capital gains arising outside Malta to a person who is not ordinarily resident in Malta or not domiciled in Malta".
The two tests are alternatives: not ordinarily resident or not domiciled. A Maltese-domiciled person who is resident but not ordinarily resident also qualifies.
Who is excluded (the "sohowever" provisos to article 4(1)):
- Long-term residents and permanent residence. Provisos (i) and (ii) "shall not apply to an individual who is a long-term resident, or who holds a permanent residence certificate or a permanent residence card, in respect of any income derived by such individual in the year of being granted long-term resident status or the right of permanent residence and in subsequent years". The terms take their meaning from the Status of Long-Term Residents (Third Country Nationals) Regulations (S.L. 217.05) and the Free Movement of European Union Nationals and their Family Members Order (S.L. 460.17). The whole year of grant is caught, not just the part after the grant date.
- Spouse rule. The provisos "shall not apply to an individual whose spouse is ordinarily resident and domiciled in Malta". Both conditions must be true of the spouse. A non-dom married to another non-dom, or to a Maltese-domiciled spouse who is not ordinarily resident, is not caught.
What is taxed, for a person on the remittance basis:
| Item | Treatment |
|---|
| Malta-source income (Malta employment, Malta rent, a Malta business, Maltese dividends and interest) | Taxed in full at the normal rates |
| Foreign income received in Malta (salary, dividends, interest, rent, pensions) | Taxed at the normal resident rates, on the amount received |
| Foreign income not received in Malta | Not taxed, but counts towards the €35,000 minimum-tax test |
| Foreign capital gains, received in Malta or not, on any capital asset (for example foreign shares or foreign property) | Not taxed (proviso (ii)) |
| Gains on Malta-situated assets (Maltese immovable property, shares in a Maltese company) | Taxed under art. 5 or the art. 5A final tax; see the Malta capital gains Guide |
| Income that a foreign capital gain later produces (interest on the proceeds) | Foreign income: taxed only if received in Malta |
Malta does charge tax on capital gains from securities: article 5(1)(a)(ii) covers "gains or profits arising from the transfer of the ownership or usufruct of ... any securities". Only the remittance-basis proviso takes foreign gains out of charge. A domiciled, ordinarily resident person is taxed on chargeable gains wherever they arise.
There is no election for the remittance basis. The provisos apply by law when the conditions are met. The return must still show the facts; how domicile and remitted income are declared on the return is a matter to check on mtca.gov.mt.
Article 56(27) has applied since year of assessment 2019 (with an amendment from year of assessment 2020). It is unchanged for basis years 2025 and 2026.
Who it applies to. An individual who, in the basis year, meets all of these:
- is "ordinarily resident in Malta but not domiciled in Malta";
- is a person "to whom provisos (i) and (ii) of article 4(1) apply", so not a long-term resident, not a permanent-residence holder, and not married to a spouse who is ordinarily resident and domiciled in Malta;
- "is not taxable in accordance with any scheme under the Act effectively establishing a minimum tax payable", so not a Global Residence Programme or Residence Programme beneficiary, for example; and
- derives foreign income (the income covered by proviso (i)) "amounting to not less than thirty five thousand euro (€35,000)", "which is not received or not fully received in Malta". For a married couple taxed jointly under article 49, the income of both spouses counts.
What it does. The person's tax on their income must be "not less than five thousand euro (€5,000) per annum". If the tax on the income chargeable in Malta is lower, the person "shall be deemed to have received in Malta additional income arising outside Malta" so that total tax reaches €5,000. In practice, the shortfall is a top-up, not an extra charge on top of the normal tax.
How to measure it.
- At least €35,000 ("not less than") means foreign income of exactly €35,000 is caught.
- The test uses the tax liability "before taking into account any relief granted in terms of articles 76 to 89", so double tax relief does not reduce the liability being compared with €5,000.
- Tax on article 5A property transfers is left out of both sides: the income from those transfers is excluded, and "tax imposed in terms of article 5A" does not count towards the minimum.
- Tax paid under the Act "whether by withholding or otherwise", on Malta or foreign income, counts towards the minimum. FSS tax on a Malta salary counts.
- Cap. If the person proves to the Commissioner that, taxed on a worldwide basis without provisos (i) and (ii), their total tax would be less than €5,000, the liability "shall be capped accordingly at the said lower amount". This needs a full worldwide computation, with evidence.
Unsettled point. The Act says the €35,000 of foreign income must be "not received or not fully received in Malta". It does not say clearly whether the €35,000 counts all foreign income, or only the part not brought in. Read literally, a person with at least €35,000 of foreign income who does not bring all of it into Malta is inside the test. If the answer turns on this, refer it and check the Commissioner's guidance on mtca.gov.mt.
Married couples. With joint taxation under article 49, both spouses' foreign income is counted and the test runs once, on the joint computation. Where the couple has opted for separate computation or separate assessment, how the €35,000 and €5,000 apply is not spelled out; check on mtca.gov.mt and refer.
What counts as "received in Malta". The Act taxes "the amount received in Malta" but does not define it for article 4. (The only definition, in article 56(2)(d), is limited to that sub-article and does not apply here.) On a plain reading:
- money moved from a foreign account into a Maltese account is received in Malta;
- cash or cheques brought into Malta are received in Malta;
- income paid straight into a Maltese account is received in Malta.
Borderline cases are not settled by the Act: spending in Malta on a foreign card that is paid off from foreign income, foreign income used abroad to pay a Maltese debt, assets bought abroad with foreign income and then brought to Malta, and foreign loans secured on foreign income. Treat these as possibly taxable and refer them.
Capital is not income. Money you owned before becoming resident, and the proceeds of foreign capital gains, are not "income arising outside Malta", so bringing them in is not taxed under proviso (i). But the Act has no ordering rule for a mixed account holding both capital and income. If a transfer comes from an account that also received income after you arrived, you may not be able to show it was capital.
Practical evidence.
- Before arrival, close off a capital account: record its balance on the day before residence starts, with a bank statement.
- Open separate foreign accounts for income (salary, dividends, interest, rent) and for capital gains proceeds. Pay nothing else into them.
- Pay interest on the capital account into the income account, not into the capital account, so the capital stays clean.
- Bring money into Malta only from the capital or gains accounts, unless you mean to remit income.
- For each transfer into Malta, keep the statement from both ends, and a note of which account it came from and why.
- Keep a yearly schedule: foreign income by type, the amount received in Malta, capital and gains transferred, and foreign tax paid. The same schedule drives the €35,000 test.
- Keep the evidence at least as long as the Commissioner can raise an assessment; check the time limit in the Income Tax Management Act or on mtca.gov.mt.
These programmes replace the normal rates and the €5,000 minimum tax with their own flat rate and their own minimum. Only the tax rate and minimum tax are given here, as the rules on legislation.mt state them. Eligibility, property and fee conditions, whether applications are still open, and the application process must be checked with the Commissioner (mtca.gov.mt) or Residency Malta Agency. Refer every programme case.
Global Residence Programme (S.L. 123.148)
- Who: a "third country national" who is not Maltese, EEA or Swiss, is not a long-term resident, and meets the rule 4 conditions (a qualifying owned or rented property as primary residence, stable resources, sickness insurance, a valid travel document, language and "fit and proper" tests). Applications go through an authorised registered mandatary.
- Rate: 15% ("fifteen cents (0.15) on every euro") on income arising outside Malta and received in Malta, for the beneficiary, the spouse and the minor or dependent disabled children, with double tax relief under article 74(a) and (b) available (rule 5(1)).
- Minimum tax: €15,000 "for any year of assessment", on the foreign income of those persons. It is payable in full in the year the status is granted and in the year it ends.
- Other income: income not taxed at 15% under the rules is "charged as separate income" at 35% (rule 5(2)).
- When the minimum is paid: by 30 April of the year immediately preceding the year of assessment, which is 30 April of the basis year itself (for year of assessment 2027, 30 April 2026), with a return proving the rule 4 conditions still hold. Tax paid under rule 5(1) is not refundable.
- Status ends (rule 6) if the person becomes Maltese, EEA or Swiss, stops holding the qualifying property (including by letting it), becomes a long-term resident, loses sickness insurance, or "stays in any other jurisdiction for more than one hundred and eighty-three days in a calendar year". The person must notify the Commissioner within four weeks of becoming aware; the penalty for not doing so is €5,000.
Residence Programme, for EU, EEA and Swiss nationals (S.L. 123.160)
- Who: an "EU, EEA or Swiss national but ... not a Maltese national", not a permanent resident of Malta, meeting the rule 4 conditions (qualifying property, resources, insurance, travel document, language, fit and proper).
- Rate: 15% on income arising outside Malta and received in Malta, for the beneficiary, spouse and qualifying children, with double tax relief available (rule 5(1)).
- Minimum tax: €15,000 for any year of assessment, payable in full in the first and last years.
- Other income: 35% as separate income (rule 5(2)).
- Status ends on the same kind of events, including becoming a permanent resident and staying elsewhere for more than 183 days in a calendar year (rule 6).
Nomad Residence Permit (S.L. 123.210)
The rules state a 10% rate, not 15%.
- Who: an "eligible main applicant", meaning a holder of a valid nomad residence permit, a third country national licensed to do only "authorised work": remote work for an employer, or self-employed work for clients, who are not resident in Malta and have no fixed place of business in Malta.
- Rate: "ten percent (10%) on his chargeable income derived from authorised work", subject to double tax relief (rule 3(1)).
- First 12 months: no tax on authorised-work income before the end of 12 months from the permit date or 1 January 2024, whichever is later, unless the person declares to Residency Malta Agency that their residence is "not merely of a casual nature" (rule 3(3)).
- Other income of the permit holder, and all income of family members on the permit, is taxed under the normal Act, including the remittance basis where it applies (rule 3(4) and (5)).
- No FSS on the authorised-work salary (rule 3(6)). The holder must register for income tax, even for the first 12 months, and file a return unless rule 4(2)(c) excuses it.
- Foreign tax of at least 10%: if the holder proves to Residency Malta Agency that tax of at least 10% was paid abroad on the authorised-work income, that income need not be reported in Malta (rule 4(3)).
- The rules do not say how the €5,000 minimum tax interacts with a nomad permit. Refer.
Relief matters only for foreign income that is taxed in Malta, which for a non-dom means foreign income received in Malta (or deemed received under the minimum tax).
- Four reliefs (article 74): treaty relief (articles 76-78), unilateral relief (articles 79-88), Commonwealth income tax relief (article 89) and the flat-rate foreign tax credit (articles 92-95).
- Order (article 75): unilateral relief applies only where treaty relief and Commonwealth relief are not available. The flat-rate foreign tax credit applies only where none of the other three is available.
- Treaty credit (article 77): the foreign tax is a credit against Malta tax on the same income, only if the person "is resident in Malta for the year immediately preceding the year of assessment". The credit cannot exceed the Malta tax on that income at the person's average rate (article 77(3)).
- Gross-up for the remittance basis (article 77(5)(b)): "where the income tax chargeable depends on the amount received in Malta the said amount shall be increased by the appropriate amount of the foreign tax". Tax is computed on the grossed-up amount, and the foreign tax is then credited.
- Unilateral relief (articles 80-81): available for foreign income that suffered "tax of a similar character" abroad, again only if the person is resident in Malta for the basis year.
- Time limit (article 77(9)): a treaty credit claim must be made "not later than two years after the end of the year of assessment". For basis year 2026, that is by 31 December 2029.
- Minimum tax: the comparison with €5,000 uses the tax liability before double tax relief (article 56(27)), so the relief does not create or enlarge a top-up. Whether a credit can then take the tax actually payable below €5,000 is not spelled out in the Act; refer that case.
| Situation | Result | Rule |
|---|
| Foreign income of exactly €35,000, part not brought in; ordinarily resident non-dom | Minimum tax test applies | art. 56(27) "not less than" |
| Foreign income below €35,000 | No minimum tax; only remitted foreign income and Malta income taxed | art. 56(27) |
| All foreign income brought into Malta | Outside the minimum tax (it covers income "not received or not fully received"); remitted income taxed at normal rates | art. 56(27), art. 4(1) proviso (i) |
| Resident, not domiciled, not ordinarily resident | Remittance basis applies; minimum tax does not | art. 4(1), art. 56(27)(i) |
| Domiciled in Malta, resident, not ordinarily resident | Remittance basis applies; minimum tax does not | art. 4(1) proviso (i) "or" |
| Long-term resident status granted during 2026 | Worldwide basis for all of 2026 and later years | art. 4(1) sohowever proviso |
| Spouse domiciled in Malta but not ordinarily resident | Remittance basis still available | spouse must be both |
| Spouse ordinarily resident and domiciled in Malta | No remittance basis; worldwide income and gains taxed | art. 4(1) sohowever proviso |
| GRP or Residence Programme beneficiary | Scheme's 15% rate and €15,000 minimum; not the €5,000 minimum | S.L. 123.148, S.L. 123.160, art. 56(27)(i) |
| Pre-residence savings brought into Malta | Capital, not income; not taxed if it can be proven | art. 4(1) proviso (i) |
| Foreign capital gain brought into Malta | Not taxed | art. 4(1) proviso (ii) |
| Gain on shares in a Maltese company | Malta-source; chargeable under art. 5 unless an exemption applies | art. 5(1)(a)(ii) |
| Tax before double tax relief below €5,000, worldwide tax would be lower still | Liability capped at the worldwide figure, if proven | art. 56(27) second proviso |
| Art. 5A final tax on a Maltese property sale | Does not count towards the €5,000 | art. 56(27) first proviso |
The rates used are the year of assessment 2027 tables from Act III of 2026: single, 25% band over €16,000 and under €60,000, subtract €3,400; 35% over €60,000, subtract €9,400. Married joint with no qualifying child, 25% band over €23,000 and under €60,000, subtract €4,550. The full tables are in the Malta income tax Guide. These are examples; check every fact before relying on them.
Case 1: minimum tax top-up.
- Facts: single, ordinarily resident, not domiciled, no exclusion, no scheme. Malta salary €20,000 (FSS deducted). Foreign dividends €60,000 with no foreign tax, of which €10,000 was transferred to Malta.
- Chargeable in Malta: €20,000 + €10,000 = €30,000. Tax: €30,000 × 25% − €3,400 = €4,100.
- Foreign income is at least €35,000 and not all of it was received, so the minimum tax applies. Top-up: €5,000 − €4,100 = €900.
- Cap check: worldwide income €80,000 × 35% − €9,400 = €18,600, which is not lower than €5,000. No cap. Total tax €5,000, less FSS already deducted.
Case 2: worldwide cap for a married couple.
- Facts: married, taxed jointly, no qualifying children, both ordinarily resident non-doms. Foreign income €20,000 and €15,000, total €35,000, none brought into Malta. No Malta income.
- Tax on income chargeable in Malta: nil. Combined foreign income is at least €35,000, so the minimum tax applies.
- Worldwide computation on the joint table: €35,000 × 25% − €4,550 = €4,200. If they prove this, tax is capped at €4,200 instead of €5,000.
Case 3: foreign capital gain brought in.
- Facts: single, ordinarily resident non-dom. Sells foreign-listed shares at a gain of €200,000 and transfers all the proceeds to Malta. Foreign interest €20,000, none transferred.
- The gain is not taxed (article 4(1) proviso (ii)). The interest is not received in Malta, so it is not taxed.
- Foreign income is below €35,000, so no minimum tax. Tax: nil. Keep evidence that the transfer came from the sale proceeds and not from the interest.
Case 4: spouse rule.
- Facts: a non-domiciled individual married to a spouse who is ordinarily resident and domiciled in Malta. Foreign rent €30,000, none transferred to Malta.
- Provisos (i) and (ii) do not apply. The rent is taxed as it arises, and foreign gains are chargeable where article 5 reaches them. The minimum tax does not apply, because it needs the provisos to apply. Compute on the normal tables (Malta income tax Guide).
Case 5: Global Residence Programme minimum.
- Facts: a GRP beneficiary transfers €60,000 of foreign income to Malta in basis year 2026.
- Tax at 15%: €60,000 × 15% = €9,000. The minimum is €15,000, so €15,000 is due, payable by 30 April 2026 for year of assessment 2027. The €5,000 non-dom minimum does not apply (scheme with its own minimum).
Case 6: Nomad Residence Permit.
- Facts: permit issued 1 March 2024, no casual-residence declaration. Authorised-work salary from a foreign employer in 2026: €60,000, with no foreign tax.
- The 12 months ended on 28 February 2025, so all of 2026 is taxable. Tax: €60,000 × 10% = €6,000. No FSS is deducted; the holder registers, files and pays. If the holder had paid foreign tax of at least 10% on this income and proved it to Residency Malta Agency, it would not need to be reported.
Case 7: resident but not ordinarily resident.
- Facts: arrived in Malta in March 2026 on a two-year secondment, foreign domicile, foreign investment income €80,000, of which €5,000 transferred.
- If the facts support "not ordinarily resident", the €5,000 received is taxed and the minimum tax does not apply, because it needs ordinary residence. If ordinary residence is arguable, refer; the difference is the minimum tax.
When to refuse or refer
Articles cited below are in the Income Tax Act, Cap. 123.
- Refuse to give a final figure without the basis year, marital status and spouse's domicile and ordinary residence, long-term resident or permanent residence status, and the split of foreign income into received and not received.
- Refer any disputed domicile, any "ordinarily resident or not" question, and arrival and departure years.
- Refer mixed accounts where a transfer cannot be traced to capital, and every borderline remittance (card spending, debts, assets brought in, loans).
- Refer the worldwide cap claim under article 56(27); it needs a full worldwide computation and proof.
- Refer separate computation or separate assessment for married non-doms under the minimum tax.
- Refer all Global Residence Programme, Residence Programme and Nomad Residence Permit cases beyond the rate and minimum shown here, and any other special scheme (highly qualified persons, retirement programme, returned migrants).
- Refer treaty claims, the flat-rate foreign tax credit, and any credit that would take tax below €5,000 (ITA art. 56(27)).
- Refer gains on Maltese property or Maltese company shares, trusts, and foreign companies you control.
- Refer anything that turns on an MTCA form, notice or online-filing extension you cannot see.
| Item | Date or rule | Source |
|---|
| Return and self-assessment, basis year 2026 | 30 June 2027 ("the thirtieth of June of the relative year of assessment") | S.L. 372.16 rule 2(c)(ii); ITMA art. 10 |
| Balance of tax (tax settlement date) | Same date as the return | S.L. 372.16 rule 5(b) |
| No notice received | A person chargeable to tax who has not received a notice to file is treated as if served with one, so the duty to file still applies | S.L. 372.16 rule 3 |
| Minimum tax top-up | Part of the self-assessment; due with the balance of tax | art. 56(27); S.L. 372.16 rule 5(b) |
| GRP and Residence Programme minimum tax | 30 April of the basis year (30 April 2026 for year of assessment 2027), with a return proving the conditions | S.L. 123.148 and S.L. 123.160 rule 5(3) |
| Nomad Residence Permit | Register for income tax; file a return unless rule 4(2)(c) excuses it | S.L. 123.210 rule 4 |
| Double tax relief claim | Within two years after the end of the year of assessment | ITA art. 77(9) |
| Provisional tax | Payable in the basis year where there is a benchmark; see the Malta income tax Guide | ITMA; S.L. 372.18 |
| Online filing, forms and any extension | Check on mtca.gov.mt | - |
- Interest on late tax: 0.6% for each month or part of a month, where the tax became payable on or after 31 August 2022, capped at the tax (ITMA art. 44).
- Late return (individuals): additional tax on a fixed scale, from €10 if filed within 6 months of the due date up to €500 if more than 60 months late (Income Tax Act, Schedule; see the Malta income tax Guide for the full scale).
- GRP and Residence Programme: failing to notify the Commissioner within four weeks that status has ended costs €5,000 (rule 6(2)).
- The return and balance of tax for 2025 income were due by 30 June 2026 (S.L. 372.16). A return not yet filed is late: interest and late-return additional tax run. MTCA usually announces a later date for online filing; check on mtca.gov.mt whether one applied.
- The remittance basis, the exclusions and the €35,000 / €5,000 minimum tax rules were the same for basis year 2025.
- The rate tables differ: 2025 income uses the Act IX of 2025 tables (single, married and parent only). See the Malta income tax Guide.
- GRP and Residence Programme minimum tax for year of assessment 2026 was due by 30 April 2025.
- The basis year and year of assessment are stated.
- Residence, domicile and ordinary residence are recorded, with the facts behind each.
- The exclusions are checked: long-term resident or permanent residence (and the year granted), and the spouse's domicile and ordinary residence.
- Any special scheme is identified; if there is one, its own rate and minimum apply and the €5,000 minimum does not.
- Foreign income is listed by type, split into received and not received in Malta, with the evidence for each transfer.
- Foreign capital gains are listed and excluded; Malta-situated gains are sent to the capital gains Guide.
- Tax is computed on Malta income plus foreign income received, at the right table for the year.
- The €35,000 test is run (joint income for a jointly taxed couple), the tax before double tax relief is compared with €5,000, article 5A tax is excluded, and any top-up is computed.
- If the worldwide cap is claimed, the worldwide computation and proof are on file.
- Double tax relief is claimed only on foreign income taxed in Malta, grossed up, and within the time limit.
- The return date (30 June), payment and any late interest are checked. Online-filing details are confirmed on mtca.gov.mt.
- The output is labelled as an estimate until reviewed.