Compare Malta residence routes for wealthy, internationally mobile families and family offices: non-domiciled ordinary residence and the remittance basis with its minimum tax, the Global Residence Programme and the EU/EEA/Swiss Residence Programme (flat rate on remitted foreign income, minimum tax, property and rent thresholds, dependants, the day rule, cessation), the Malta Permanent Residence Programme as an immigration status with its fees, contribution, property and capital tests and due diligence, and the nomad residence permit tax rule. Includes a worked family example and referral points.
Accountant-authored. Written and published by Michael Cutajar, an accountant approved on OpenAccountants. Their licence number (CPA Warrant, Malta · ACCA) is published on their profile, so you can check it against the register yourself. No second accountant has attested to this version yet. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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| Programme | Who | What it costs | What is taxed and at what rate | Minimum stay or conditions | Source |
|---|---|---|---|---|---|
| Non-dom ordinary residence (Income Tax Act, Cap. 123, art. 4(1) and art. 56(27)) | An individual ordinarily resident but not domiciled in Malta. Not a long-term resident or permanent residence card or certificate holder, and not someone whose spouse is ordinarily resident and domiciled in Malta | No programme fee. Minimum tax of EUR 5,000 a year where the person derives at least EUR 35,000 of income arising outside Malta "which is not received or not fully received in Malta". Whether income partly brought to Malta counts towards the EUR 35,000 is unsettled; see section 1 | Foreign income received in Malta and Malta-source income, at the ordinary rates (top rate 35%). No tax on capital gains arising outside Malta | The Act prints no day count for ordinary residence; see mt-non-dom | Cap. 123 |
| Global Residence Programme (S.L. 123.148, from 1 July 2013) | Third-country nationals only (not Maltese, EEA or Swiss), not long-term residents | Fee EUR 6,000 (EUR 5,500 for an owned property in the south of Malta). Property bought for at least EUR 275,000 (EUR 220,000 in Gozo or the south) or rented for at least EUR 9,600 a year (EUR 8,750 in Gozo or the south). Minimum tax EUR 15,000 a year | 15% on foreign income received in Malta by the beneficiary, spouse, minor children and disabled adult children. Their other chargeable income at EUR 0.35 per euro | Status ends if the person stays in any other jurisdiction for more than one hundred and eighty-three days in a calendar year. No minimum days in Malta are printed | S.L. 123.148 |
| Residence Programme (S.L. 123.160, L.N. 270 of 2014) | EU, EEA or Swiss nationals who are not Maltese and not permanent residents of Malta | Same fee, property, rent and minimum tax figures as the Global Residence Programme | Same: 15% on remitted foreign income, other chargeable income at EUR 0.35 per euro | Same rule 6(1)(f): status ends after more than one hundred and eighty-three days in any other jurisdiction in a calendar year | S.L. 123.160 |
| Malta Permanent Residence Programme (S.L. 217.26, from 29 March 2021) | Third-country nationals aged 18 or over, with dependants | Administration fee EUR 60,000, plus EUR 7,500 per dependant other than the spouse, minor children and adult children with a disability. Contribution EUR 37,000. Donation EUR 2,000. Property at least EUR 375,000 or rent at least EUR 14,000 a year. Capital of EUR 500,000 (EUR 150,000 financial) OR EUR 650,000 (EUR 75,000 financial) | Nothing. It is an immigration status with no tax rule. Tax follows the Income Tax Act | Hold the qualifying property and the capital for five years from the certificate date | S.L. 217.26 |
| Nomad residence permit tax rule (S.L. 123.210, from 7 December 2023) | The main applicant, a third-country national, holding a nomad residence permit, working remotely for a non-Malta employer or non-Malta clients | Permit income threshold: not printed on any page readable for this Guide | 10% on income from that remote work; none in the first twelve months unless the person declares residence is not casual. Family members' income follows the Act | Permit conditions are on Residency Malta pages that could not be read for this Guide | S.L. 123.210 |
Figures are for tax year 2026. Malta taxes by year of assessment: income of calendar 2026 is assessed in year of assessment 2027. This Guide is for a principal, a family office or an adviser comparing the ways a wealthy, internationally mobile family can live in Malta. It sets the four routes side by side and states what each one taxes, what it costs and what keeps it alive. It does not repeat the full non-dom rules: residence, domicile, evidencing remittances and filing are in mt-non-dom, and the wider move is in moving-to-malta-tax-residence. Ordinary rate tables are in malta-income-tax. Related Guides publishing alongside this one: family-office-residency-regimes-compared, mt-family-office-setup and mt-inheritance-and-succession. Statutes are cited from the consolidated texts on legislation.mt. All worked figures in the example section are hypothetical.
Each figure below is repeated from the source table in the section for that route.
| Programme | Who | What it costs | What is taxed and at what rate | Minimum stay or conditions | Source |
|---|---|---|---|---|---|
| Non-dom ordinary residence (Income Tax Act, Cap. 123, art. 4(1) and art. 56(27)) | An individual ordinarily resident but not domiciled in Malta. Not a long-term resident or permanent residence card or certificate holder, and not someone whose spouse is ordinarily resident and domiciled in Malta | No programme fee. Minimum tax of EUR 5,000 a year where the person derives at least EUR 35,000 of income arising outside Malta "which is not received or not fully received in Malta". Whether income partly brought to Malta counts towards the EUR 35,000 is unsettled; see section 1 | Foreign income received in Malta and Malta-source income, at the ordinary rates (top rate 35%). No tax on capital gains arising outside Malta | The Act prints no day count for ordinary residence; see mt-non-dom | Cap. 123 |
| Global Residence Programme (S.L. 123.148, from 1 July 2013) | Third-country nationals only (not Maltese, EEA or Swiss), not long-term residents | Fee EUR 6,000 (EUR 5,500 for an owned property in the south of Malta). Property bought for at least EUR 275,000 (EUR 220,000 in Gozo or the south) or rented for at least EUR 9,600 a year (EUR 8,750 in Gozo or the south). Minimum tax EUR 15,000 a year | 15% on foreign income received in Malta by the beneficiary, spouse, minor children and disabled adult children. Their other chargeable income at EUR 0.35 per euro | Status ends if the person stays in any other jurisdiction for more than one hundred and eighty-three days in a calendar year. No minimum days in Malta are printed | S.L. 123.148 |
| Residence Programme (S.L. 123.160, L.N. 270 of 2014) | EU, EEA or Swiss nationals who are not Maltese and not permanent residents of Malta | Same fee, property, rent and minimum tax figures as the Global Residence Programme | Same: 15% on remitted foreign income, other chargeable income at EUR 0.35 per euro | Same rule 6(1)(f): status ends after more than one hundred and eighty-three days in any other jurisdiction in a calendar year | S.L. 123.160 |
| Malta Permanent Residence Programme (S.L. 217.26, from 29 March 2021) | Third-country nationals aged 18 or over, with dependants | Administration fee EUR 60,000, plus EUR 7,500 per dependant other than the spouse, minor children and adult children with a disability. Contribution EUR 37,000. Donation EUR 2,000. Property at least EUR 375,000 or rent at least EUR 14,000 a year. Capital of EUR 500,000 (EUR 150,000 financial) OR EUR 650,000 (EUR 75,000 financial) | Nothing. It is an immigration status with no tax rule. Tax follows the Income Tax Act | Hold the qualifying property and the capital for five years from the certificate date | S.L. 217.26 |
| Nomad residence permit tax rule (S.L. 123.210, from 7 December 2023) | The main applicant, a third-country national, holding a nomad residence permit, working remotely for a non-Malta employer or non-Malta clients | Permit income threshold: not printed on any page readable for this Guide | 10% on income from that remote work; none in the first twelve months unless the person declares residence is not casual. Family members' income follows the Act | Permit conditions are on Residency Malta pages that could not be read for this Guide | S.L. 123.210 |
mt-non-dom.| Item | Value | Note (verbatim) |
|---|---|---|
| Source | all figures below | https://legislation.mt/eli/cap/123/eng/pdf |
| Non-dom minimum tax, per year (art. 56(27)) | EUR 5,000 | "not less than five thousand euro (€5,000) per annum (hereinafter "the minimum tax")" |
| Foreign income that triggers it (art. 56(27); which amount counts is unsettled, see below) | EUR 35,000 | "amounting to not less than thirty five thousand euro (€35,000)" |
| Top band starts above this chargeable income (2026 income, every resident table) | EUR 60,000 | "where the chargeable income exceeds €60,000" |
| Top ordinary rate in that band (2026 income) | 35% | "where the chargeable income exceeds €60,000, the tax shall be determined by multiplying the chargeable income by 35%" |
| Married couple, joint computation: amount subtracted in the top band (2026 income) | EUR 10,550 | "chargeable income by 35% and then subtracting €10,550" |
The rule. Under art. 4(1) proviso (i) of the Income Tax Act, a person who is not ordinarily resident in Malta or not domiciled in Malta pays tax on income arising outside Malta only on "the amount received in Malta". Under proviso (ii), no tax is payable on capital gains arising outside Malta to such a person, whether or not the gain is brought to Malta. Malta-source income is taxed in the ordinary way at the art. 56(1) rates (for 2026 income the rates are those marked applicable from year of assessment 2027; tables in malta-income-tax). The consolidated text prints no start date for provisos (i) and (ii).
Who is out. The same proviso says items (i) and (ii) do not apply to a long-term resident, or to the holder of a permanent residence certificate or card, for income of the year that status or right is granted and later years. This carve-out was added by Act VII of 2018, applicable from year of assessment 2019. They also do not apply to "an individual whose spouse is ordinarily resident and domiciled in Malta" (Cap. 123 art. 4(1)).
The minimum tax. Art. 56(27) of Cap. 123 (added by Act VII of 2018, applicable from year of assessment 2019, amended by Act VII of 2019) applies to an individual who is ordinarily resident but not domiciled in Malta and who "derives income ... amounting to not less than thirty five thousand euro (€35,000) ... arising outside Malta and referred to in proviso (i) to sub-article (1) of article 4 of the Act, but which is not received or not fully received in Malta". Read literally, the threshold in the table above counts the foreign income derived, part of which may have been brought to Malta. A narrower reading in common use counts only the part not received in Malta. The two readings give different answers when foreign income is at least the threshold but less than the threshold stays abroad. The Tax and Customs Administration's guidance on this point could not be read for this Guide. This Guide does not settle it: in that case, refer. For a married couple taxed jointly the income of both spouses counts. Such a person has a tax liability of at least the minimum tax in the table. If the tax on income actually charged is lower, the person is deemed to have received enough extra foreign income to reach it. It does not apply to someone taxed under a scheme that already sets a minimum tax, such as the programmes in section 2. If the person proves to the Commissioner that the tax without provisos (i) and (ii) of art. 4(1) would have been less than the minimum tax, the liability is capped at that lower amount. If the foreign income derived is below the threshold, there is no minimum tax on either reading. The tax compared with the minimum is the tax "before taking into account any relief granted in terms of articles 76 to 89 of the Act", and tax paid under the Act by withholding or otherwise on all income counts towards it; income from transfers of immovable property under article 5A is left out (art. 56(27)).
| Item | Value | Note (verbatim) |
|---|---|---|
| Source | all figures below | https://legislation.mt/eli/sl/123.148/eng/pdf |
| Rate on foreign income received in Malta (rule 5(1)) | 15% | "(0.15) on every 15% rate." |
| Minimum tax per year of assessment (rule 5(1) proviso) | EUR 15,000 | "shall be fifteen thousand euro (€15,000) for any year of assessment" |
| Other chargeable income of the same persons (rule 5(2)) | EUR 0.35 per euro | "at the rate of thirty-five cents (0.35) on every euro" |
| Owned property, Malta (rule 2) | EUR 275,000 | "seventy-five thousand euro (€275,000) for a property situated in Malta" |
| Owned property, Gozo or the south of Malta | EUR 220,000 | "two hundred and twenty thousand euro (€220,000) for a property situated in Gozo or in the south of" |
| Rented property, Malta, per year | EUR 9,600 | "nine thousand and six hundred euro (€9,600) per annum for a property situated in Malta" |
| Rented property, Gozo or the south of Malta, per year | EUR 8,750 | "eight thousand and seven hundred and fifty euro (€8,750) per annum for a property situated in Gozo" |
| Application fee, non-refundable (rule 3(1)) | EUR 6,000 | "non-refundable administrative fee of six thousand euro (€6,000) upon application" |
| Application fee where the property is an owned property in the south of Malta | EUR 5,500 | "five thousand and five hundred euro (€5,500)" |
| Penalty for late notice of cessation (rule 6(2)) | EUR 5,000 | "administrative penalty of five thousand euro (€5,000)" |
| Penalty on the mandatary for a missed long-term resident notice (rule 5(4)) | EUR 10,000 | "an administrative penalty of ten thousand euro (€10,000)" |
| Item | Value | Note (verbatim) |
|---|---|---|
| Source | all figures below | https://legislation.mt/eli/sl/123.160/eng/pdf |
| Rate on foreign income received in Malta (rule 5(1)) | 15% | "(0.15) on every 15% rate." |
| Minimum tax per year of assessment | EUR 15,000 | "shall be fifteen thousand euro (€15,000) for any year of assessment" |
| Other chargeable income of the same persons (rule 5(2)) | EUR 0.35 per euro | "at the rate of thirty-five cents (0.35) on every euro" |
| Owned property, Malta | EUR 275,000 | "seventy-five thousand euro (€275,000) for a property situated in Malta" |
| Owned property, Gozo or the south of Malta | EUR 220,000 | "two hundred and twenty thousand euro (€220,000) for a property situated in Gozo or in the south of" |
| Rented property, Malta, per year | EUR 9,600 | "nine thousand and six hundred euro (€9,600) per annum for a property situated in Malta" |
| Rented property, Gozo or the south of Malta, per year | EUR 8,750 | "eight thousand and seven hundred and fifty euro (€8,750) per annum for a property situated in Gozo" |
| Application fee, non-refundable | EUR 6,000 | "non-refundable administrative fee of six thousand euro (€6,000) upon application" |
| Application fee, owned property in the south of Malta | EUR 5,500 | "five thousand and five hundred euro (€5,500)" |
The instruments. The Global Residence Programme Rules are S.L. 123.148 (L.N. 167 of 2013, heading date 1 July 2013, amended by L.N. 267 of 2014 and L.N. 69 of 2020). The Residence Programme Rules are S.L. 123.160 (L.N. 270 of 2014, amended by L.N. 69 of 2020; the consolidated heading also prints 1 July 2013). Both rest on art. 56(23) of Cap. 123, which covers an individual granted special tax status "after 1 January 2011" and requires a minimum tax. The two sets of rules carry the same figures. They differ on nationality and on the residence status that excludes the person: a long-term resident for the Global Residence Programme, a "permanent resident of Malta" under the EU free movement order for the Residence Programme.
What is taxed at 15%. Rule 5(1) of S.L. 123.148 applies the rate in the table to income arising outside Malta in the year before the year of assessment which is received in Malta. In the year status is granted it covers foreign income received in Malta during the whole of that year. It covers the beneficiary, the beneficiary's spouse, and children within paragraphs (b) and (d) of "dependant" (minor children, and adult children unable to maintain themselves because of serious illness or disability). Double tax relief under art. 74(a) and (b) of the Act may be claimed.
The minimum tax. The minimum in the table is per year of assessment, for the foreign income of all those persons together. It is payable in full in the year status is granted and in the year it ends, with no reduction for a part year. It is due by 30 April of the year immediately preceding the relevant year of assessment, with a return proving the rule 4 conditions still hold (no return in the year of grant). In the year of grant, if status will not be granted before 30 April, it is paid before status is granted. Tax paid under rule 5(1) is not refundable (rule 5(3), S.L. 123.148).
What is NOT covered at 15%.
Who counts as a dependant (rule 2). The spouse or a person in a stable and durable relationship; minor children (adopted or in care and custody included); children under 25 who are not economically active; adult children unable to maintain themselves through serious illness or disability; and dependent brothers, sisters and relatives in the ascending line. In every case the person must not benefit under the listed older schemes and must reside with the beneficiary in the qualifying property (S.L. 123.148).
Conditions to qualify (rule 4). The person must prove ALL of these: the nationality test; no benefit under the listed older schemes (Residents Scheme, high net worth rules, Malta Retirement Programme, qualifying employment in innovation and creativity, highly qualified persons); a qualifying property holding occupied as primary residence; stable and regular resources for the family without Maltese social assistance; a valid travel document; sickness insurance for all risks across the EU for the family; the ability to communicate adequately in one of the official languages of Malta; and being fit and proper (S.L. 123.148 rule 4). Only the beneficiary, dependants and household staff may live in the property, and the Commissioner must be notified that the dependants or staff will reside there.
Property. A qualifying owned property is bought for at least the purchase price in the table; a qualifying rented property is leased for at least the yearly rent in the table. The lower figures apply in Gozo and in the south of Malta, which is the list of localities in the Schedule to the Rules (Birżebbuġia to Żurrieq). A property bought before the Rules were published for less can qualify on an independent architect's valuation at the date of application (S.L. 123.148 rule 2). The reduced application fee is only for an OWNED property in the south of Malta, not Gozo and not a rented property (rule 3(1)).
How status ends (rule 6). Status ends if the person becomes a Maltese, EEA or Swiss national (Residence Programme: a Maltese or third country national); stops holding a qualifying property holding, including by letting or subletting it; becomes a long-term resident (Residence Programme: a permanent resident of Malta); loses the sickness insurance; if the stay is not in the public interest; or if the person stays in any other jurisdiction for more than one hundred and eighty-three days in a calendar year. The person must notify within four weeks of becoming aware, or the person responsible is charged the penalty in the table. The Ministers may condone a failure caused by unforeseen circumstances that was notified and that the person tried to remedy (S.L. 123.148 rule 6). The day test in rule 6(1)(f) is about time in any other jurisdiction; the Rules print no minimum number of days in Malta. Status also ends from the relevant year of assessment if the person notifies the Commissioner of the intention not to keep it (rule 6(3)), and from the beginning of the relevant year of assessment if the person is in breach of the Act or the Income Tax Management Act (rule 6(4)).
Mandatary duties. Every application, return and notice is filed by one authorised registered mandatary (rule 10). Each year the mandatary must check whether any beneficiary or dependant was a long-term resident at 31 December and notify the Commissioner by the following 30 April, or pay the mandatary penalty in the table (rule 5(4)(b), S.L. 123.148).
| Item | Value | Note (verbatim) |
|---|---|---|
| Source | all figures below | https://legislation.mt/eli/sl/217.26/eng/pdf |
| Administration fee, main applicant, non-refundable (First Schedule) | EUR 60,000 | "a non-refundable administration fee in respect of the main applicant of sixty thousand euro (€60,000)" |
| Part of it due within one month of applying | EUR 15,000 | "fifteen thousand euro (€15,000) of which need to be paid within one (1) month" |
| Balance due within two months of approval in principle | EUR 45,000 | "remaining forty five thousand euro (€45,000) payable within two (2) months" |
| Administration fee per dependant, except spouse, minor children and adult children with a disability | EUR 7,500 | "a non-refundable administration fee of seven thousand five hundred euro (€7,500) for each and every dependant" |
| Contribution, main applicant, owned or rented property, within eight months of approval in principle | EUR 37,000 | "a contribution of thirty seven thousand euro (€37,000) in respect of the main applicant" |
| Donation to a registered Maltese NGO (regulation 3) | EUR 2,000 | ""donation" means a financial contribution of two thousand euro (€2,000)" |
| Owned residential property, Malta or Gozo | EUR 375,000 | "three hundred and seventy-five thousand euro (€375,000) for a property situated in Malta or Gozo" |
| Rented residential property, Malta or Gozo, per year | EUR 14,000 | "fourteen thousand euro (€14,000) per annum for a property situated in Malta or Gozo" |
| Capital test (a): total assets | EUR 500,000 | "(a) having a value of not less than five hundred thousand euro (€500,000)" |
| Capital test (a): of which financial assets | EUR 150,000 | "one hundred and fifty thousand euro (€150,000) shall be in the form of financial assets" |
| Capital test (b): total assets | EUR 650,000 | "(b) having a value of not less than six hundred and fifty thousand euro (€650,000)" |
| Capital test (b): of which financial assets | EUR 75,000 | "seventy-five thousand euro (€75,000) shall be in the form of financi" |
| Item | Value | Note (verbatim) |
|---|---|---|
| Source | all figures below | https://residencymalta.gov.mt/wp-content/uploads/2026/08/MPRP-Brochure-English.pdf |
| Residence card fee per person (brochure only; not in the First Schedule) | EUR 500 | "pay a residence card fee of €500 per person" |
What it is. The Malta Permanent Residence Programme Regulations, S.L. 217.26 (L.N. 121 of 2021, heading date 29 March 2021, amended by L.N. 57 and L.N. 310 of 2024 and L.N. 146 of 2025), are made under art. 7A of the Immigration Act. A certificate lets the beneficiary and the dependants on it "reside, settle or stay indefinitely in Malta" while they meet the conditions (regulation 10, S.L. 217.26). The regulations contain no income tax rule. A certificate holder's tax depends on residence, ordinary residence and domicile under Cap. 123, as for anyone else; section 1 applies.
Who. A third-country national (not Maltese, EEA or Swiss) aged 18 or over, applying through a licensed agent (regulations 4 and 9). Dependants (regulation 3): the spouse or equivalent partner; a child under 18; a child aged 18 to under 29 who is unmarried and principally dependent on the main applicant; a parent or grandparent of the main applicant or spouse who is not in full-time employment and is principally dependent; and an adult child certified as having a disability. The per-dependant fee in the table is not charged for the spouse, minor children or adult children with a disability (First Schedule, S.L. 217.26).
Costs and timing. On application, part of the administration fee is paid within one month, or the Agency may refuse the application at once. Within two months of the Letter of Approval in Principle, the balance and any dependant fees are paid. Within eight months of that letter, the applicant pays the contribution, presents title to the qualifying property, makes the donation and proves health insurance (regulation 9, S.L. 217.26). The fee and contribution figures are those of the First Schedule as substituted by L.N. 146 of 2025. Its regulation 16 applies them also to applications submitted after 1 January 2025 that were not concluded when it came into force (L.N. 146 of 2025). The residence card fee in the second table is a brochure figure; the brochure says that where it conflicts with the legislation, S.L. 217.26 prevails (MPRP brochure).
Property and capital. The property thresholds in the table apply in Malta and Gozo alike; there is no reduced figure for the south. The capital test is (a) OR (b), not both: assets of at least the test (a) total with at least the test (a) financial part, or assets of at least the test (b) total with at least the test (b) financial part (regulation 9(2)). The beneficiary must hold the qualifying property for at least five years from the appointed day and then still hold a residential property in Malta or Gozo, owned or leased (regulation 15(1)(c)). The capital must be held for five years from the appointed day (regulation 15(1)(g), S.L. 217.26).
Due diligence. The Agency runs the due diligence, uses one or more internationally recognised third-party providers for every main applicant and dependant, and needs the Approvals Board's authorisation before issuing a certificate (regulation 14). The eligibility rules in regulation 13 exclude, among others, anyone listed by INTERPOL or EUROPOL, named in sanctions the Agency follows, or previously refused a certificate or Maltese citizenship. Conduct certificates are needed for the main applicant and each dependant older than 14 (regulation 12, S.L. 217.26). The Agency monitors compliance every year for the first five years (regulation 10(3)).
Combining with a tax programme. The exclusion list in regulation 15(1)(b) of S.L. 217.26 names the Residence Programme Rules but not the Global Residence Programme Rules. Rule 4(b) of S.L. 123.148 does not name the permanent residence programme. Neither text bars holding both. Confirm with Residency Malta and the Commissioner before relying on it.
| Item | Value | Note (verbatim) |
|---|---|---|
| Source | all figures below | https://legislation.mt/eli/sl/123.210/eng/pdf |
| Rate on income from authorised work (rule 3(1)) | 10% | "income tax at the rate of ten percent (10%) on his chargeable income derived from authorised work" |
The Nomad Residence Permits (Income Tax) Rules, S.L. 123.210 (L.N. 277 of 2023, heading date 7 December 2023), tax the "eligible main applicant" holding a nomad residence permit at the rate in the table on chargeable income from "authorised work". That means remote work for an employer that is not resident in Malta and has no fixed place of business there, or self-employed work for clients that meet the same test. Double tax relief under Part X of the Act applies. That income counts as the first part of the person's chargeable income. No tax is due on it before the end of twelve months from the permit date or 1 January 2024, whichever is later, unless the person files a declaration with Residency Malta that the residence is not merely casual (rule 3(3), S.L. 123.210). Income other than authorised work follows the Act (rule 3(4)). Income of a family member on the permit is not governed by these Rules (rule 3(5)).
The permit's income threshold is set on the Residency Malta nomad pages, which refused automated access (error code 403). The Residency Malta home page and the Immigration Regulations (S.L. 217.04) do not print it. This Guide therefore gives no threshold.
The Residency Malta home page also lists a "Family Office Residency" programme (Residency Malta). Its terms are on pages that could not be read for this Guide, so it is not covered here; see family-office-residency-regimes-compared.
All amounts in this section are hypothetical. Facts: a married couple, both non-EU nationals, with two minor children and a daughter aged 20 at university who is not economically active. They live in an owned home in Malta. In 2026 the couple's foreign investment income (dividends and interest paid without foreign tax) is EUR 400,000. They bring EUR 80,000 of it to Malta and keep EUR 320,000 abroad. The husband also earns Malta-source fees of EUR 10,000. They also sell foreign shares at a gain of EUR 200,000 and bring the proceeds to Malta. Which of these amounts is taxed turns on the remittance rules in Cap. 123 art. 4(1).
Route A, Global Residence Programme. Remitted foreign income EUR 80,000 times the 15% rate is EUR 12,000. That is below the minimum tax, so the tax on foreign income is EUR 15,000 (S.L. 123.148 rule 5(1)). The Malta-source fees of EUR 10,000 at EUR 0.35 per euro give EUR 3,500 (rule 5(2)). Total: EUR 18,500, before any double tax relief. If the couple instead remit EUR 150,000, the 15% charge is EUR 22,500, above the minimum (S.L. 123.148).
Route B, ordinary residence as non-doms, no programme. Chargeable income is the remitted EUR 80,000 plus the Malta fees of EUR 10,000, so EUR 90,000. Taking the married joint table and no qualifying-child table: EUR 90,000 times 35% minus EUR 10,550 is EUR 20,950 (Cap. 123 art. 56(1)). The minimum-tax trigger is met on either reading of art. 56(27) (EUR 400,000 derived abroad, EUR 320,000 of it not received in Malta), but the tax already exceeds the minimum tax of EUR 5,000, so there is no top-up (art. 56(27)). The two-children tables would lower this figure only if their conditions are met (see malta-income-tax).
The gain. Under both routes, if the couple are not domiciled in Malta, the EUR 200,000 gain on foreign shares is not taxed even though it is brought to Malta (Cap. 123 art. 4(1) proviso (ii)). This is why the source of every remittance (income, gain or capital) has to be evidenced; see mt-non-dom.
The daughter. Under Route A she can live in the property as a paragraph (c) dependant, but rule 5 gives her income no rate. If she has EUR 20,000 of her own foreign income, the 15% rate does not apply to it; her position follows the Income Tax Act (S.L. 123.148 rules 2 and 5).
mt-non-dom and refer contested cases.mt-family-office-setup and family-office-residency-regimes-compared. Succession: mt-inheritance-and-succession.This Guide is general information for tax year 2026, not advice on a particular family's affairs. Confirm current figures on the official sources above before acting.
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Other Malta computations in the OpenAccountants Tax Library.
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