Malta
Southern Europe · MT · 80 treaties
Tax profile
| Corporate income tax | 35% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 35% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | Nomad Residence Permit |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- more than 183 days in Malta in a calendar year
- intention to reside ordinarily in Malta
- permanent home / abode and personal-economic ties showing ordinary residence
Domicile / deemed-domicile
Leaving can be relatively straightforward if the person no longer meets the 183-day test and does not maintain ordinary residence connections. It is harder to break if the person has established ordinary residence, because short absences do not necessarily end residence if the person keeps a genuine continuing connection to Malta.
Source: Chetcuti Cauchi Advocates Malta Law Firm
Tax treaty network (77)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.