Malta
English-speaking island combining moderate taxes and strong digital infrastructure.
Important Notice: No Individual Advice
The information provided is for general informational purposes only and does not constitute individual legal, tax, or financial advice. Please consult qualified professionals for personal decisions.
Key Metrics
Cost of Living
Cost Breakdown
Quality of Life
Taxes
Tax information for Malta
Tax resident after 183 days or with domicile in Malta
2024
June 30th of following year
No - worldwide income
🇲🇹 The Maltese Tax System: Remittance Basis, Residence Programs & 6/7 Refund
Non-domiciled persons (= not born in Malta, no Maltese father) only pay tax on: (1) Income earned in Malta, (2) Foreign income remitted to Malta. Foreign income kept abroad = 0% tax! Foreign capital gains: ALWAYS 0%, even if remitted!
For non-EU citizens: 15% flat tax on income remitted to Malta (minimum tax €15,000/year). Property purchase (€275,000 South, €220,000 Gozo) or rent (€9,600/year) required. No tax on non-remitted income!
For EU retirees: 15% flat tax on foreign pensions (minimum tax €7,500 + €500 per dependant). Property purchase (€275,000) or rent (€9,600/year) required. No tax on other foreign income not remitted!
Maltese companies pay 35% corporate tax. BUT: On distribution to non-residents, 6/7 is refunded = effectively only 5% tax! Popular for holding structures. Caution: EU scrutinizes closely, substance in Malta required!
Non-residents: 0% on all capital gains (stocks, crypto, etc.). Residents on remittance basis: 0% on foreign capital gains, even if remitted to Malta! Only Maltese real estate: 8% final withholding tax (or 35% on gain).
Without special program: Progressive tax 0-35%. Allowance €9,100 (singles), then 15-35%. Social security: 10% employee + 10% employer (capped at €54,222 salary). No wealth tax, no inheritance tax (except Maltese real estate: 5%).
Remittance basis is AUTOMATIC for non-domiciled! Minimum tax €5,000/year for remittance basis users. English is official language. EU member = freedom of movement. Downsides: Small island, high cost of living, limited infrastructure. 6/7 refund requires real substance!
Income Tax
| From | To | Rate |
|---|---|---|
| €0 | €9,100 | 0% |
| €9,100 | €14,500 | 15% |
| €14,500 | €19,500 | 25% |
| €19,500 | €60,000 | 25% |
| €60,000 | Unlimited | 35% |
Special programs like Global Residence Programme (15% on foreign income)
Pension Tax
Malta Retirement Programme: foreign pensions taxed at 15% (minimum €7,500+ €500per dependant)
Capital Gains Tax
No capital gains tax for non-residents
Dividend Tax
Full imputation system: Maltese company dividends effectively 0–15% for residents, 15% WHT for non-residents
Wealth Tax
No wealth tax in Malta
VAT
18%Important Notice
This is not tax advice. Malta offers various residence programs. Consult a Maltese tax advisor.
This is not tax, legal, or investment advice. Tax laws change frequently and can be complex. The information provided is for general informational purposes only. Please consult a tax advisor licensed in Malta for your specific situation.
Healthcare
Healthcare in Malta
Free universal
Optional for faster access
Expat Access
NHS-style, free
Top-tier, English-speaking
€50-100/month optional
Climate Change & Future Outlook
Climate risks in Malta
Malta: EU's smallest island with water crisis! 16% groundwater loss, 60% desalination. Hot, drying, endangered. ND-GAIN #56/#169.
Climate Scenarios
Switch between IPCC SSP pathways
SSP2-4.5
Current policy trajectory – ~2.7°C warming by 2100, moderate mitigation.
Values are approximations relative to our SSP2-4.5 baseline. They illustrate directional change, not exact national projections.
Overall Climate Risk
Projected risk index (0 = low risk, 100 = extreme risk)
Risk Categories
Personal climate risk assessment
Tune the analysis to your health profile and comfort level.
Age group
Sensitivity
Risk tolerance
Personalized risk index
Current level: Very High
Priority risks
Water & Drought
Base 90 → Personal 90
Heat Stress
Base 84 → Personal 84
What to prioritize
- •Check long-term water security and avoid regions with frequent restrictions.
- •Prioritise shaded neighborhoods, AC-ready apartments, and early-morning routines.
- •Budget for higher insurance/utilities and diversify income streams against climate shocks.
Adaptation Measures
- •60% desalination, €800M EU funds
- •Conserve water, avoid summer, AC essential
Climate Resilience
ND-GAIN #56/#169. Smallest EU island = limited.
Tips
- 💡NOT long-term: Too small, hot, water crisis!
- 💡Water €1.2/m³. Only May/October livable.
Pros
- •EU, English, 60% desalination works
Cons
- •Smallest island, 16% groundwater loss, 1,600/km²
Notes
EU's smallest island (316 km²) with water crisis. 16% groundwater loss, 60% desalination (€1.2/m³). No escape. NOT recommended long-term.
Data sources
Scientific Disclaimer
Climate projections are based on models with inherent uncertainties. Actual outcomes may differ. We present mainstream scientific consensus (IPCC) but acknowledge uncertainty ranges. This is not financial advice. Consult climate scientists and experts for specific decisions.
Safety & Security
Safety & Crime in Malta
Safety Indicators
Comparison with DACH Region
For comparison: Germany (CPI: 78), Austria (CPI: 71), Switzerland (CPI: 82)
Notes
Standard precautions recommended in urban areas.
Visa & Immigration
Immigration Options for Malta
Visa Options
Nomad Residence Permit
For remote workers, 15% tax
Path to Permanent Residency
Permanent residency after 5 years.
Important Notice
Visa and immigration regulations change frequently. The information provided is for general informational purposes only. Please consult the official government website or an immigration attorney for current and accurate information.
Climate
Data Sources & Updates
Data Sources
- OECD Tax Database(OECD Terms of Use)
- NOAA Climate Data(Public Domain)
- WHO Global Health Observatory(CC BY-NC-SA 3.0)
- World Bank World Development Indicators(CC BY 4.0)
- Numbeo(User-Generated Data)
- Numbeo Quality of Life Index(CC BY 4.0)