How much tax do expats pay in Malta?

Malta uses progressive income tax from 0% to 35%. A single person pays nothing on the first €9,100, 15% up to €14,500, 25% up to €60,000 and 35% above that. Effective rates are moderate: €40,000 of income yields about €7,185, roughly 18%. Non-domiciled residents are taxed only on Maltese-source income plus any foreign income they remit, subject to a €5,000 minimum tax.

What is the non-dom tax regime in Malta?

If you're resident in Malta but not domiciled here (your permanent home is elsewhere, which is the default for most expats), you're taxed on the remittance basis. Maltese-source income is taxed normally, foreign income only if you bring it into Malta, and foreign capital gains aren't taxed even if remitted. Non-doms with foreign income pay a €5,000 minimum annual tax.

Do I need to file a tax return in Malta?

Yes. All Malta tax residents file an annual return (Form TA24) online through the CFR portal by 30 June. Employees whose only income is from a single Maltese employer with correct FSS deductions, and who have no foreign income or deductions to claim, may qualify for simplified filing.

Is cryptocurrency taxed in Malta?

It depends on the activity. Habitual trading, staking, yield farming, airdrops and forks are generally taxed as income at progressive rates. But for non-doms, capital gains on foreign exchange tokens held on non-Maltese platforms are foreign capital gains, not taxed in Malta even if remitted. Always confirm your specific situation with a tax advisor.

How much social security do I pay in Malta?

Employees pay Class 1 NI at 10% of salary (matched by 10% from the employer), capped around €54.81/week in 2025. The self-employed pay Class 2 at 15% of net income up to the same cap. Contributions fund your state pension, free public healthcare, unemployment, sickness and parental benefits, and EU contributions can be aggregated under EC Regulation 883/2004.

What is the Malta Highly Qualified Persons (HQP) scheme?

HQP gives a flat 15% tax rate on qualifying employment income for senior professionals in financial services, iGaming, aviation and innovative technology. You need a minimum salary of €86,938/year, non-dom status and an eligible role; the benefit runs 5 years and is extendable for some roles. Income above the qualifying threshold is taxed at the standard 35%.

How is rental income taxed in Malta?

Landlords choose between a 15% flat final tax on gross rent (no deductions, due 30 April) or declaring the income at progressive rates of 0–35% with deductions allowed (filed with the annual return by 30 June). All leases must be registered with the Housing Authority within 10 days of signing.

What is the Malta Global Residence Programme (GRP)?

The GRP is a residence programme for non-EU/EEA/Swiss nationals offering a flat 15% tax on foreign income remitted to Malta, with a €15,000 minimum annual tax. It requires buying property worth at least €275,000 (€220,000 in Gozo/South Malta) or renting from €9,600/year (€8,750 in Gozo/South Malta), plus comprehensive health insurance, and beneficiaries cannot take up employment in Malta.

Malta tax for expats in 2026: rates, non-dom rules & what you'll actually pay

0–35%

Progressive rates

€5,000

Non-dom minimum tax

15%

HQP flat rate

30 Jun

Filing deadline

This is not tax advice

This guide is for informational purposes only. Tax laws change frequently; always consult a qualified tax advisor or the Commissioner for Revenue (CFR) for your specific situation. Last updated February 2026.

01Malta Tax System Overview

Malta operates a progressive income tax system with rates ranging from 0% to 35%. The tax year follows the calendar year (January–December), and all residents with income must file an annual return.

Your tax liability depends on two key factors: tax residence and domicile status. These determine not only which rates apply but also which income is taxable.

Key concepts

Tax resident: You're tax resident if you spend more than 183 days per year in Malta, or if Malta is your “centre of vital interests”: where your personal and economic ties are strongest.
Domicile: Your permanent home, or the country you intend to return to permanently. Most expats are not domiciled in Malta, which unlocks the non-dom regime.
Source vs remittance: Income arising in Malta (from Maltese sources) is always taxable. Foreign income is taxed only if remitted to Malta (for non-doms).

Status	Malta income	Foreign income	Foreign capital gains
Resident & domiciled	Taxed (0–35%)	Taxed worldwide	Taxed worldwide
Resident, not domiciled	Taxed (0–35%)	Taxed only if remitted	Not taxed (even if remitted)
Non-resident	Taxed (0–35%)	Not taxed	Not taxed

022025 Income Tax Brackets

Malta has three sets of tax brackets depending on your filing status: Single, Married (joint computation), and Parent. The brackets below apply to the 2025 tax year (filed in 2026).

Single rates

Taxable income (€)	Rate	Subtract (€)
0 – 9,100	0%	N/A
9,101 – 14,500	15%	1,365
14,501 – 60,000	25%	2,815
60,001+	35%	8,815

Married (joint computation) rates

Taxable income (€)	Rate	Subtract (€)
0 – 12,700	0%	N/A
12,701 – 21,200	15%	1,905
21,201 – 60,000	25%	4,025
60,001+	35%	10,025

Parent rates

Taxable income (€)	Rate	Subtract (€)
0 – 10,500	0%	N/A
10,501 – 15,800	15%	1,575
15,801 – 60,000	25%	3,155
60,001+	35%	9,155

How to read the “subtract” column

The subtract amount is a shortcut for computing tax. Multiply your total taxable income by the rate, then subtract the figure. For example, a single person earning €40,000: €40,000 × 25% = €10,000 − €2,815 = €7,185 tax (effective rate ~18%). To skip the maths, use our Malta salary calculator to see your net take-home pay instantly.

03The Non-Domicile (Non-Dom) Regime

Malta’s non-dom regime is one of the most attractive tax frameworks in Europe for expats. If you are resident in Malta but not domiciled (your permanent home is elsewhere), you benefit from the remittance basis of taxation.

What is taxed

Income arising in Malta (salary from a Maltese employer, Maltese business income, Maltese rental income)
Foreign income that you remit (transfer) to Malta

What is NOT taxed

Foreign income that stays outside Malta
Capital gains arising outside Malta, even if remitted
Inheritance received from abroad (no inheritance tax in Malta)

€5,000 minimum tax

Non-domiciled residents who have foreign income (whether or not it is remitted) must pay a minimum annual tax of €5,000. This applies even if your Maltese-source income alone would result in less than €5,000 in tax. If your total tax from Maltese and remitted income already exceeds €5,000, no top-up is required.

Who qualifies as non-domiciled?

Most expats moving to Malta automatically qualify. You are not domiciled in Malta if:

Default non-dom position

You were born outside Malta and have not adopted Malta as your permanent home
You intend to return to your home country or move elsewhere eventually
You have not made a formal declaration of Maltese domicile

No formal application is needed: non-dom status is your default position. However, maintaining ties to your home country (bank accounts, property, family) strengthens your non-dom claim.

Your rental lease supports your non-dom status

Being a tenant rather than a property owner in Malta can actually reinforce your non-dom status, as it demonstrates that Malta is not your permanent home; your lease serves as supporting documentation for your tax position. Browse rentals on MyRent.

04Special Tax Programmes (NRP, HQP, GRP, TRP, MRP)

Malta offers several special tax programmes designed to attract high-net-worth individuals, skilled professionals, and retirees. Each has specific eligibility criteria, benefits, and property requirements.

Highly Qualified Persons (HQP)

A flat 15% tax rate on qualifying employment income for professionals in eligible sectors.

Eligible sectors

Financial services (banking, insurance, funds)
iGaming (remote gaming operators)
Aviation (AOC holders)
Innovative technology arrangements

Key requirements

Minimum salary €86,938/year
Not domiciled in Malta
Eligible role (C-suite, senior management)
5-year duration (extendable for some roles)

Above the threshold

Income above the qualifying threshold is taxed at the standard 35%. The 15% rate applies only to the employment income from the qualifying contract.

Non-Resident Programme (NRP): retirement scheme

Designed for retirees who are not Maltese nationals. Pension and retirement income remitted to Malta is taxed at a flat 15% with a €7,500 minimum annual tax.

Property requirements

Purchase: Min €275,000 (Malta) / €220,000 (Gozo or South Malta).
Rent: Min €9,600/year (Malta) / €8,750/year (Gozo or South Malta).

GRP, TRP & MRP programmes

Three similar residence programmes targeting different nationalities, all offering a flat 15% tax on foreign income remitted to Malta.

Programme	Eligibility	Min annual tax	Min property (buy / rent)
GRP (Global)	Non-EU/EEA/Swiss	€15,000	€275k / €9,600/yr
TRP (The Residence)	EU/EEA/Swiss	€15,000	€275k / €9,600/yr
MRP (Malta Residence)	Maltese returning nationals	€15,000	€275k / €9,600/yr

A qualifying lease can meet the threshold

Gozo and South Malta properties have reduced minimums (€220,000 purchase / €8,750/year rent). All programmes require comprehensive health insurance and ban beneficiaries from taking employment in Malta. Many beneficiaries rent initially to meet the minimum threshold while exploring the island. Find qualifying rentals on MyRent.

05Freelancer & Self-Employed Tax Obligations

Malta has a growing freelancer economy, especially in iGaming, tech, and creative industries. If you work for yourself, here are your key obligations.

1
Register with the CFR
Obtain a tax number (TIN) and register as self-employed via cfr.gov.mt.
2
Register for VAT
Mandatory if turnover exceeds €30,000 for services (€35,000 for goods). Below that, you may opt for the Article 11 exemption.
3
Pay Class 2 NI
15% of net income, capped at ~€54.81/week in 2025. Due weekly or quarterly.
4
Pay provisional tax (PT)
Three advance payments due in April, August, and December, based on your previous year's tax liability.
5
Keep records for 10 years
Invoices, receipts, bank statements, and contracts. The CFR can audit up to 10 years back.
6
File Form TA24 annually
Due by 30 June. Declare all income and claim allowable deductions.

Allowable business deductions

Office rent & utilities
Professional services (accountant, lawyer)
Equipment & software
Business travel
Internet & phone (business portion)
Professional development & training
Insurance premiums (business)
Marketing & advertising

06Social Security Contributions (NI)

National Insurance (NI) contributions are mandatory for all workers in Malta: employed, self-employed, and voluntary. They fund your pension, healthcare, unemployment benefits, and maternity leave.

Category	Employee rate	Employer rate	Weekly cap (2025)
Class 1 (employed)	10%	10%	~€54.81
Class 2 (self-employed)	15%	N/A	~€54.81
Class 3 (voluntary)	15%	N/A	~€54.81

What NI contributions unlock

State pension (retirement age 65)
Free public healthcare
Unemployment benefits
Maternity & parental leave benefits
Sickness benefits
Injury-at-work benefits

EU portability

EU/EEA nationals can aggregate NI contributions from different EU countries under EC Regulation 883/2004. Years worked in Germany, France, Italy, etc. count towards your Maltese pension entitlement and vice versa. Request an S1 or A1 form from your home country’s social security authority.

07Rental Income Tax

If you own property in Malta and rent it out, you have two options for reporting rental income.

Option A: 15% flat rate (most popular)

Pay 15% of gross rental income
No deductions allowed
Final tax: no further liability
Due 30 April of the following year
Simple and predictable

Option B: progressive rates (0–35%)

Include rental income in your tax return
Deductions allowed (maintenance, insurance, loan interest)
Taxed at your marginal rate (0–35%)
Filed with the annual return by 30 June
Better if you have high expenses or low total income

Landlord registration required

All rental agreements must be registered with the Housing Authority within 10 days of signing. Unregistered leases may result in fines and invalid tax elections. Registration is done online at ha.org.mt.

08Crypto & Digital Asset Taxation

Malta was one of the first countries to create a regulatory framework for blockchain (the “Blockchain Island” era), but specific crypto tax legislation is still evolving. Here’s how the CFR currently treats crypto income.

Individual crypto traders

Habitual trading (business activity): profits taxed as income at progressive rates (0–35%)
Occasional / capital gains: for non-doms, gains on foreign exchange tokens held on non-Maltese platforms are foreign capital gains, not taxed in Malta even if remitted
Staking & yield farming: generally treated as income and taxed at progressive rates
Airdrops & forks: treated as income at fair market value on the date of receipt

DLT companies (VFA framework)

Companies operating under the Virtual Financial Assets Act are subject to standard corporate tax (35%), but Malta’s full imputation system and 6/7ths refund mechanism can reduce the effective rate to 5% for qualifying shareholders. This requires proper corporate structuring and professional advice.

Non-dom + crypto = key advantage

The combination of non-dom status and Malta’s capital gains exemption means foreign crypto capital gains are not taxed in Malta, even if remitted. This is one of the reasons Malta remains popular with crypto investors. Always get professional advice to confirm your specific situation qualifies.

09How to File Your Malta Tax Return

All Malta tax residents must file an annual income tax return using Form TA24, submitted online through the CFR portal.

1
Register on the CFR portal
Create an account at cfr.gov.mt. You need your eResidence card number and tax identification number (TIN). First-time registrants may need to visit the CFR office.
2
Gather your documents
Employment income: FS3 form from your employer. Self-employed: profit & loss records and invoices. Rental income: agreements and election form. Foreign income: bank statements and dividend vouchers.
3
Complete Form TA24 online
Log in to the CFR portal, go to “Tax Returns”, and complete the TA24 for the relevant year. The form guides you through employment income, self-employment, rental income, foreign income, and deductions.
4
Submit by 30 June
The deadline for the 2025 tax year is 30 June 2026. Late filing incurs penalties starting at €50 plus interest on unpaid tax.
5
Pay any balance due
If your FSS deductions or provisional tax payments don't cover your full liability, pay the balance via the CFR portal (bank transfer or debit card). Refunds are issued for overpayment.

Simplified filing for employees

If your only income is employment income from a single Maltese employer who handles FSS deductions correctly, and you have no foreign income or deductions to claim, you may qualify for simplified filing. Check with the CFR or your accountant.

10Deductions & Tax Credits

Malta offers several deductions and credits that can reduce your tax bill. These are claimed through your annual TA24 return.

Personal deductions

Private pension contributions: up to €2,000 per year tax deductible (voluntary retirement scheme contributions)
Private school fees: partial deduction for qualifying educational institutions
Donations to approved NGOs: tax deductible (receipts required)
Home loan interest: deduction on interest paid for qualifying first-time home purchases

Double taxation relief

Malta has signed over 70 double taxation agreements (DTAs) with countries worldwide, including the UK, Germany, Italy, France, USA, Canada, and Australia. If you’re taxed on the same income in two countries, you can claim a tax credit in Malta for foreign tax paid. Even without a DTA, unilateral relief is available under Maltese law.

11Common Mistakes Expats Make

Tax pitfalls to avoid

Assuming non-dom status without understanding the rules: buying property in Malta or declaring intent to stay permanently could affect your status
Remitting foreign income unknowingly: transferring money from a foreign account to your Malta bank account counts as remittance, even if it's savings or capital
Forgetting the €5,000 minimum tax: non-doms with any foreign income source must pay at least €5,000 per year
Missing provisional tax deadlines: self-employed must pay in April, August, and December; late payment incurs interest
Not registering for VAT when required: exceeding the €30,000 threshold without registration results in penalties
Ignoring home-country tax obligations: some countries (e.g. USA) tax citizens worldwide regardless of residence; most others require formal notification of tax emigration
Mixing personal and business accounts: keep separate accounts for business income and expenses; the CFR expects clear records
Not getting professional advice: Malta's tax system has many nuances, and a qualified advisor can save you thousands through proper structuring

Key tax deadlines

30 April: 15% rental income flat tax due
30 June: annual TA24 tax return filing deadline
April / August / December: provisional tax payments (self-employed)
Monthly / quarterly: NI contributions & VAT returns