Work Permits

Third country nationals require a work permit to legally reside and take up employment in Malta for an indefinite period or a definite period which may be further renewed.

The Ordinary Residency Programme

This tax programme is applicable to EU/EEA/Swiss nationals and non-EU/EEA/Swiss nationals.

This requires a person to reside in Malta for at least 183 days in a year. In addition, presence in Malta must be part of a person’s regular order of life.

Malta tax is charged under the remittance basis for persons who are either not domiciled or not ordinarily resident in Malta. Under the remittance basis of taxation –

– all income arising in Malta is subject to tax, regardless of where it is received

– income arising outside Malta is subject to Maltese tax only and to the extent that it is received in Malta

– capital gains arising outside Malta are not subject to tax, even if they are received in Malta

An annual minimum tax of Euro 5,000 per year applies if foreign income not remitted to Malta is greater than Euro 35,000.

The Tax Residence Programme

The Tax Residence Programme is designed for EU/EEA/Swiss nationals. It offers affluent individuals and their families the opportunity to live in Malta as residents, provided they don’t already have permanent residence status there. Under this program, applicants and their families benefit from a reduced 15% income tax rate on income remitted into Malta. The minimum tax payable yearly in respect of foreign income received in Malta is Euro 15,000 covering the applicant and all his/her dependants.

Global Residence Programme

The Global Residence Programme is designed for non-EU/non-EEA/non-Swiss nationals, mirrors the Residence Programme. Under this programme, applicants and their families benefit from a reduced 15% income tax rate on income remitted into Malta. The minimum tax payable yearly in respect of foreign income received in Malta is Euro 15,000 covering the applicant and all his/her dependants.

Highly Qualified Persons Scheme

This scheme was introduced to attract top expertise and skills in the financial services, remote gaming, aviation, assisted reproductive technology and maritime sectors, thus attracting and recruiting the highest-qualified, experienced, and senior professionals available globally. The income derived from the eligible office would be taxable at a flat rate of 15%. The minimum income must exceeds certain thresholds.