Who it is designed for
Qualifying non-EU/EEA/Swiss residents meeting property, resources and other conditions
How the tax treatment works
15% tax on qualifying foreign-source income remitted to Malta, subject to a €15,000 annual minimum tax. The exact tax result depends on your income mix, social-security position, deductions and whether every entry condition remains satisfied.
What to check before relying on it
- Applicant must fall within the nationality/status categories covered by the programme.
- A qualifying Maltese property and other programme requirements must be maintained.
- Foreign-source income remitted to Malta is generally taxed at the special 15% rate.
- A €15,000 annual minimum tax applies under the programme rules.
Where this regime can matter
The practical value of a special regime is the difference it creates over the period you expect to remain in the country. Compare the qualifying years with the ordinary tax system that applies before or after the relief, and separate employment income from investment, foreign-source and other income that may follow different rules. A strong headline rate can be less valuable if the route is short, difficult to maintain or does not cover the income that matters most to you.
Questions to answer before you rely on it
- Do I satisfy every prior-residence and arrival condition?
- Which parts of my remuneration are actually covered?
- Who must apply, and what is the deadline?
- What happens if I change employer, role or residence status?
- What tax and social-security rules apply when the special period ends?
Official source
Open the authority page for definitions, forms and procedural detail.
Official source ↗