183-day physical-presence rule. Top personal rate 35%. Effective corporate rate 5%. Updated for 2026.
6/7ths refund on dividends to non-Maltese shareholders. Statutory 35%, effective 5% via imputation system. Operational since 1994.
Ordinary Residence Scheme (60 days + economic ties); MRP/MGRP for HNWI; "ordinarily resident not domiciled" status — foreign income only taxed if remitted to Malta.
EU member. Non-dom regime makes Malta one of the most favourable EU jurisdictions for individuals with foreign income. Substance requirements increasingly enforced post-BEPS.
Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Malta special regime where one applies.
Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.