Europe
Malta tax rates 2026
This is a residence-and-domicile system. Non-domiciled residents are taxed on the remittance basis, and the 35% corporate rate falls to an effective ~5% after shareholder refunds.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 35%Rates are progressive, with the top rate starting from EUR 60k. Non-doms are taxed on the remittance basis, meaning foreign income is taxed only if it is remitted, while foreign capital gains stay untaxed even if remitted. |
|---|---|
| Corporate income | 35%, though trading income works out to an effective ~5% after the 6/7 shareholder refund. |
| Capital gains | Taxed as income. Property transfers are usually a final 8%, and non-doms' foreign gains are exempt. |
| VAT | 18% |
| Dividends (WHT) | 0% |
| Interest (WHT) | 0% |
| Royalties (WHT) | 0% |
| Social security (employee) | 10%, with a weekly cap of about EUR 58. |
| Social security (employer) | 10%, with a weekly cap of about EUR 58. |
| Wealth tax | None |
| Inheritance / estate | None, though a 5% stamp duty applies to property transferred on death. |
| Property tax | None. There is no annual property tax. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
There is a remittance basis for resident non-domiciled individuals. The Global Residence Programme taxes remitted foreign income at 15%, with a EUR 15,000 minimum tax. The Nomad Residence Permit taxes income at 10%.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Malta
The residency and citizenship routes that lead here, weighed against the tax picture above.