MT / Taxes
Taxes and tax residence: Malta
The permit's tax rules (S.L. 123.210) state that the holder is not taxed on income from authorised work during the twelve months after the permit is issued, unless they declare that their residence in Malta is not merely casual. The benefit only covers remote work for employers or clients that are neither resident nor have a fixed place of business in Malta.
Valletta · Sliema · Gozo
General guidance · not legal or tax advice
General information based on cited official sources, to help you get oriented and prepare questions. It does not replace the competent authority or a professional: confirm requirements and amounts at the source before applying.
2026 tax edition. Check obligations and benefits for your year, profile and income categories.
No tax in the first 12 months
The permit's tax rules (S.L. 123.210) state that the holder is not taxed on income from authorised work during the twelve months after the permit is issued, unless they declare that their residence in Malta is not merely casual. The benefit only covers remote work for employers or clients that are neither resident nor have a fixed place of business in Malta.
Afterwards: a 10% flat rate
After that period, income from authorised work is taxed at 10%, with any applicable double tax relief. If you show you paid at least 10% tax on that income in another country, you do not need to report it in Malta. Your family members' income and your other income follow the general rules.
Prepare your tax consultation
Gather stay dates, previous residence, contract, clients and income by category. Ask about treaty, registration, returns, VAT and contributions for your profile, and deadlines for the relevant year. Special benefits require confirming conditions and application.
Things to keep in mind
These points vary with your situation, your home country or the consulate. They are worth confirming with the official source before you take the next step.
- What happens to tax residence in your home country while you use this regime.
- Tax registration and return in Malta after the first year.
Talk to a professional
Tax advisers and gestorías
Tax residence and paperwork with a professional.
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Sources and scope
- Legislation Malta · S.L. 123.210 Nomad Residence Permits (Income Tax) Rules
Exención de 12 meses y tipo del 10 % · Sources consulted: 4 October 2026
Dates record editorial consultation, not professional approval. Consular, nationality and profile conditions are checked separately.