Special Tax Programmes — Malta

Work remotely for non-Malta employers while living in Malta. Must earn at least €3,500/month. Valid 1 year initially, renewable up to 3 years total. You're NOT a tax resident - pay zero Malta income tax.

Under Nomad Permit, you can live in Malta without becoming tax resident even if staying full year. Perfect for digital nomads wanting stability without tax complications.

Must prove you work remotely for companies outside Malta or run business registered abroad. Need employment contract or business ownership documents. Health insurance mandatory.

Pay flat 15% tax on foreign income remitted to Malta (minimum €15,000 tax yearly). Malta income taxed normally. Must buy or rent property in Malta. Popular with retirees from UK, Scandinavia.

Must buy property worth minimum €275,000 (or €220,000 in Gozo/South). Alternatively, rent for minimum €9,600/year (€8,750 in Gozo/South). Property must be your main residence.

Unlike some programmes, no minimum days requirement. Just maintain your Malta residence and pay the tax. Can travel freely. Great flexibility.

Professionals in specific fields (aviation, gaming, financial services, ICT, pharma) earning over €75,000 pay flat 15% tax rate. Much better than 35% top rate. Valid 5 years, renewable.

Must work in designated industry, have relevant qualifications, earn €75,000+ annually, and be recruited from abroad. Employer typically handles application. Fast-track residence permit included.

Certain foreign income can be exempt from Malta tax even when remitted. Complex rules - get professional advice. Still far better than standard progressive rates.

Malta companies pay 35% corporate tax, but shareholders can claim refunds of 6/7ths or 5/7ths of tax paid. This reduces effective rate to 5% (trading income) or 10% (passive income). Even 0% possible for foreign dividends.

Company pays 35% tax on profits. When dividends distributed to shareholders, they claim refund from government. Refund paid within months. Net result: very low taxation on business profits.

Malta refund system is EU-approved, not considered harmful tax competition. Many international companies use Malta for legitimate business operations and IP holding.