Ordinarily resident and domiciled
An individual who is both ordinarily resident and domiciled in Malta is generally taxable on worldwide income and capital gains, regardless of where they arise or are received.
Malta residence and business planning
Build your Malta base around real life and real substance.
For founders, investors and internationally mobile families, Malta can combine EU access, English-speaking business infrastructure and a distinctive residence and company-tax framework. The value lies in planning the facts before the structure.
Residence, domicile and remittance
The outcome depends on more than your day count.
Malta tax residence is a question of fact. Residence, ordinary residence and domicile determine whether Malta applies worldwide taxation or the remittance basis.
Resident without both connecting factors
Where an individual is either not domiciled or not ordinarily resident, Malta generally taxes Malta-source income and gains, plus foreign income received in Malta. Foreign capital gains are not taxed in Malta even when received there, subject to the full rules.
The practical framework
Three questions shape the planning.
The Malta opportunity needs a joined-up assessment of residence, source and remittance.
Are you resident?
More than 183 days establishes residence for that year, but arriving to establish residence may make a person resident from arrival. Dual residence and treaty tie-breakers can matter.
Where does income arise?
Malta-source income and gains remain taxable in Malta. The legal source of employment, business, investment and pension income requires analysis.
What is remitted?
Foreign income received in Malta can be taxable under the remittance basis. Banking movements and the distinction between income, gains and capital need clear records.
The commercial case
Why internationally mobile people and businesses consider Malta.
The selling point is the combination of a credible EU base, an English-speaking environment and planning tools for both individuals and companies.
Potentially efficient for eligible residents
Foreign income is generally taxed only when received in Malta, while foreign capital gains may remain outside Malta tax even if remitted.
Qualifying special residence schemes
Several programmes can apply a 15% rate to qualifying foreign income remitted to Malta, subject to eligibility, minimum annual tax and other conditions.
Full-imputation company system
Maltese companies pay 35% on chargeable profits. After distributions, eligible shareholders may claim part or all of the company tax under the refund system.
A European operating base
Malta offers EU membership, the euro and access to an internationally connected professional-services ecosystem.
A practical business language
English is an official language and is widely used across contracts, administration, finance and professional services.
Operations alongside planning
Bookkeeping, VAT, payroll, MBR filings and company administration can be coordinated around the operating model.
Important: Malta’s shareholder refund mechanism should not be described as an automatic 5% corporate-tax rate. The company generally pays 35% first; refund eligibility, percentage, timing and final effective burden depend on the income, tax account, shareholder, distribution and relief claimed. Remittance-basis taxpayers can also face minimum-tax and anti-avoidance rules.
Who this is for
Best suited to people building a defensible Malta connection.
- International founders establishing management and operations in Malta
- Resident non-doms who need a disciplined remittance strategy
- Groups considering a Maltese trading or holding company
- Executives, professionals and families assessing relocation programmes
- Businesses needing local bookkeeping, VAT, payroll and MBR coordination
Our approach
Structure follows substance.
Taxceo coordinates the operating and administrative workstream with appropriately licensed CSPs, lawyers and tax advisers where regulated or specialist work is required.
Residence and income map
Review travel, intentions, domicile, family facts, income sources, remittances and existing structures.
Business and risk review
Test management and control, permanent establishment, VAT, payroll, exit-tax and treaty questions.
Coordinated implementation
Sequence residence, licensed formation work, banking, bookkeeping, registrations and recurring compliance.
Malta works best when the tax story matches the operating reality.
Start with an eligibility-led conversation about your residence, income, company activity and current country connections.
Request a Malta planning review