Tax Efficiency
Pay tax only on remitted income
Global Flexibility
Ideal for international earners
Under the Maltese Res, Non-Dom taxation regime, foreign income and capital gains are exempt from Maltese income tax. Resident individuals who are not domiciled in Malta are taxed only on any income or gains arising in Malta and only the portion of the foreign income that is remitted to Malta.
Benefits
Tax only on income brought in
Malta’s non-dom regime ensures that foreign income is not taxed unless remitted to Malta. This allows residents to legally structure their global earnings while benefiting from Malta’s favourable tax environment. Additionally, foreign source capital gains remitted to Malta remain free of tax, reinforcing the attractiveness of the remittance basis of taxation.
Live in a stable EU state
Residents under this regime enjoy the benefits of living in Malta, including access to healthcare, education, and a Mediterranean lifestyle, while maintaining global income flexibility. Malta’s position as an EU jurisdiction provides legal certainty and access to the European market.
Backed by clear legislation
The Res Non Dom regime is governed by Maltese tax law and supported by international standards. It offers transparency, predictability, and compliance for global earners. Relief from double taxation is available through Malta’s extensive network of treaties, ensuring efficient cross-border tax planning.
Ideal for HNW individuals
This solution is tailored for high-net-worth individuals seeking to preserve wealth and reduce tax exposure. Malta’s regime supports advanced wealth planning tools such as trusts and foundations, succession strategies, and multi-jurisdictional tax optimization, ensuring long-term asset protection and compliance.
Mediterranean quality of life
Malta offers a Mediterranean lifestyle with excellent climate, world-class healthcare, and English-speaking services. Residents enjoy a safe, culturally rich environment with strong connectivity to Europe, making it ideal for families and global entrepreneurs.
Residency for dependents
Spouses and children can be included in the residency application, granting access to Malta’s education system, healthcare, and EU mobility. This ensures long-term security and lifestyle benefits for the entire family while supporting integrated wealth and succession planning.
Reside in Malta, Optimise Globally
Who is this for
This solution is ideal for individuals with global income streams who wish to reside in Malta while minimising tax exposure. It suits entrepreneurs, remote professionals, and HNW individuals seeking legal tax optimisation.
Ideal for:
- Non-EU nationals
- Global earners
- Entrepreneurs
- Remote professionals
- Wealth planners
Why this country
Why Malta
Malta offers a secure and efficient base for international residents. As an EU and Eurozone member with full Schengen status, it provides seamless mobility and regulatory stability. The tax system is EU-approved and supported by a broad network of over 70 double tax treaties, ensuring relief from double taxation. Non-domiciled residents benefit from a remittance and source-based taxation model, complemented by special tax programmes for qualifying individuals. English is an official language, making communication and education straightforward in this Mediterranean jurisdiction.
Country Highlights
- EU member state
- Remittance-based tax regime
- English-speaking jurisdiction
- High quality of life
- Stable legal and fiscal system
Key Contacts
Dr. Jean-Philippe Chetcuti
Magdalena Velkovska
Explore Tax Benefits
Requirements
Legal Basis for Non-Dom
Malta’s Res Non Dom regime is governed by the Income Tax Act and related regulations. It provides a clear legal framework for taxing foreign income only when remitted, ensuring compliance and transparency.
Who Qualifies for Non-Dom
Applicants must be non-domiciled individuals who establish residency in Malta. They must meet accommodation and financial criteria, and not have resided in Malta for more than five years prior to application.
Financial Requirements
While no direct investment is required, applicants must maintain suitable accommodation and meet minimum income thresholds. A flat annual tax may apply depending on the programme selected.
Due Diligence Process
Applicants undergo background checks to ensure compliance with Maltese standards. This includes verification of source of funds and international reputation.
Process/Timeline
Review of tax and residency goals
The process begins with a consultation to assess the applicant’s income structure, residency plans, and eligibility for the non-dom regime.
Establish legal residence in Malta
Applicants secure accommodation and register for residency in Malta. Legal advisors assist with documentation and compliance.
Align income with remittance rules
Advisors help structure global income to align with Malta’s remittance-based taxation, ensuring legal optimisation.
Maintain residency and reporting
Residents must maintain accommodation and file annual tax returns. Ongoing support ensures continued compliance and benefit.
FAQs
[question]What is Malta’s Res Non Dom regime?[/question]
[answer]It is a tax system where foreign income is only taxed if remitted to Malta. Residents benefit from legal tax optimisation and EU residency.[/answer]
[question]Who qualifies for this regime?[/question]
[answer]Non-domiciled individuals who establish residency in Malta and meet accommodation and income criteria may qualify.[/answer]
[question]Is investment required?[/question]
[answer]No direct investment is required, but applicants must maintain suitable accommodation and meet financial thresholds.[/answer]
[question]Can family be included?[/question]
[answer]Yes, spouses and children can be included in the residency application, allowing them to benefit from Malta’s regime.[/answer]
[question]How is foreign income taxed?[/question]
[answer]Foreign income is only taxed if remitted to Malta. Unremitted income remains untaxed under the Res Non Dom regime.[/answer]
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