Europe · Mediterranean
Malta
The only EU state that combined an English-speaking common-law-flavoured administration, a remittance-basis tax regime with no tax on unremitted foreign capital gains, and — until the CJEU killed it in 2025 — a direct route to an EU passport.
Tax position
- Income tax (top)
- 35% (reached above EUR 60,000 chargeable income)
- Capital gains
- no separate CGT; gains taxed as income at up to 35%. Foreign-source capital gains of a non-domiciled resident are never taxed — not even if remitted
- Wealth tax
- none
- Inheritance tax
- none; 5% stamp duty on transfers of Maltese immovable property and certain shares
- Special regime
- Remittance basis for resident non-domiciled individuals; Global Residence Programme (15% on remitted foreign income, EUR 15,000 minimum tax); Nomad Residence Permit (10%)
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- Yes — leaving has a cost
- CRS
- Participating
Closed — listed so you do not chase them
Is Malta actually right for your family?
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