Malta · Digital nomad
Nomad Residence Permit
Income threshold raised to EUR 42,000 gross per year for applications from 1 April 2024; pre-April-2024 applicants retain the EUR 32,400 threshold. Holders who become Maltese tax resident pay a flat 10% on qualifying foreign remote-work income, with the first year of such income exempt.
Rarely the right instrument for a UHNW family — the 10% rate applies only to qualifying remote-work employment income, not to investment income, dividends or gains, so it does nothing for a portfolio-driven balance sheet. It is useful mainly for a family's working-age adult who wants Maltese tax residence cheaply while the wealth sits elsewhere.
Qualifying routes
minimum gross annual income; contract of employment required
minimum gross annual income
minimum gross annual income; client contracts required
The facts
- Qualifying figure
- €42k
- Total landed cost
- Administrative fee per applicant plus health insurance and accommodation; the material cost is the residency itself rather than any contribution. Applicants must also evidence sufficient income for at least five months following application (roughly EUR 17,500).
- Timeline
- 1–3 months — generally fast relative to Malta's investment routes
- Physical presence
- No minimum, but the 10% rate only engages if the holder becomes Maltese tax resident, which in practice means exceeding 183 days
- Family
- spouse or partnerdependent children
- Permanent residency
- None — time on the Nomad Permit does not build toward permanent residence or naturalisation
- Citizenship
- None
- Language test
- n/a
- Dual citizenship
- Permitted
- Requirements
- third-country national (non-EU, non-EEA, non-Swiss)minimum gross annual income of EUR 42,000 (EUR 32,400 for pre-1 April 2024 applicants)work performed remotely via telecommunications for a foreign employer, foreign company or foreign clientsvalid travel documenthealth insurance covering the EU and the UKvalid property rental or purchase agreement in Maltapolice conduct certificate and background verification
- The permit builds no equity: no permanent residence, no naturalisation clock, no security of tenure.
- The 10% rate covers foreign remote-work income only; foreign investment income remitted to Malta is taxed under the ordinary non-dom rules and the EUR 5,000 minimum tax may bite.
- Working for Maltese clients or a Maltese employer is outside the permit's scope.
- The official Residency Malta eligibility page states the EUR 42,000 threshold and the applicant categories but does not itself publish the permit duration, renewal terms, fees or the 10% tax treatment — those come from secondary guidance and should be confirmed with the Agency before relying on them.