What changed in Malta
Every rule added or re-checked for Malta in the last 90 days.
The Nomad Permit's own income tax rules are not fully confirmed yet
Personal income tax
AddedHuman reviewedLast checked Sep 21, 2026
Nomad Residence Permits (Income Tax) Rules, S.L. 123.210Non-dom status can make Malta unusually favourable for crypto holders
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, Taxes on personal incomeKeep your own records, provider-side reporting is coming
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, Income determinationNo VAT on crypto exchange, and no individual exit tax on it either
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
CJEU Case C-264/14, Hedqvist (crypto to fiat exchange VAT treatment)Financial tokens, mining, staking and salary in crypto are all taxed as income
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, Income determinationTrading crypto as a business is taxed as ordinary income, up to 35 percent
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, Income determinationA private investor's coin disposals fall outside capital gains tax
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, Income determinationCrypto is legal, regulated and no longer a grey zone in Malta
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Virtual Financial Assets Act, Chapter 590Everyone relocating needs a Maltese income tax number early
Local registrations
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta Permanent Residence Programme, legal frameworkYour prior pension contributions can count toward Maltese eligibility
Pension
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Regulation (EC) No 883/2004 on the coordination of social security systemsPublic healthcare follows your contributions, not your residence permit
Healthcare coverage
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, Other taxesThe non-dom remittance basis is Malta's headline mover regime
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, Taxes on personal incomeMost residency routes do not require a Maltese company
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta Permanent Residence Programme, legal frameworkControlled foreign company rules can attribute income to you personally
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Corporate, Group taxationRunning your foreign company's management from Malta risks its tax home
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Corporate, Taxes on corporate incomeA Malta company pays 35 percent but refunds bring it close to 5
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Corporate, Taxes on corporate incomeStamp duty still applies to Maltese property and share transfers
Leaving home: exit tax and ties
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, Other taxesMalta charges no wealth tax and no charge for arriving
Leaving home: exit tax and ties
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, Other taxesCitizenship by direct investment has been ruled unlawful
Permanent residency and citizenship
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
CJEU Case C-181/23, Commission v Malta (citizenship by investment)Ordinary naturalisation needs years of genuine residence
Permanent residency and citizenship
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Acquisition of citizenshipThe Nomad Permit does not itself convert into permanent residence
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Nomad Residence Permit, FAQsPensioners, senior hires and founders have their own dedicated routes
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Residency Malta Agency, programmes overviewThe Global or The Residence Programme bundles residence with a 15 percent flat tax
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, Taxes on personal incomeThe Malta Permanent Residence Programme grants residence immediately
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta Permanent Residence Programme, legal frameworkEU and EEA citizens settle in Malta with no programme needed
Residency routes
AddedAI-extracted, cross-checkedRegister for eResidence once you pass roughly three months
Local registrations
AddedAI-extracted, cross-checkedYour employer has no Maltese payroll obligation on a short stay
Employer payroll obligations
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, Taxes on personal incomeNon-EU visitors need their own private health cover
Healthcare coverage
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Nomad Residence Permit, FAQsEHIC covers medically necessary care during a temporary stay
Healthcare coverage
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
EHIC, healthcare during temporary staysNo coordination mechanism, your home rules decide everything
Social security
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, Other taxesAn EU worker physically in Malta generally owes Maltese social security
Social security
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Regulation (EC) No 883/2004 on the coordination of social security systemsNon-residents owe Malta tax only on Malta-source income
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, Taxes on personal incomeCrossing the residence guideline exposes worldwide income to Malta tax
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, ResidenceA genuinely temporary stay under the guideline stays non-resident
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Malta, Individual, ResidenceMalta has no rigid day-count test, residence is a question of fact
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Income Tax Act, Chapter 123Remote work on a plain visitor or Schengen stamp sits in a real grey zone
Right to work
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Nomad Residence Permit, eligibilityWorking remotely for a foreign employer on the Nomad Permit is explicitly legal
Right to work
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Nomad Residence Permit, eligibilityEU and EEA citizens can work or be self-employed with no permit
Right to work
AddedAI-extracted, cross-checkedThe Nomad Residence Permit is the compliant route past 90 days
Immigration and visa
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Nomad Residence PermitYour nationality needs a Schengen C visa before travel
Immigration and visa
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Visa policy, Schengen short stay 90/180 day ruleVisa-free Schengen entry covers up to 90 days in 180
Immigration and visa
AddedAI-extracted, cross-checkedLast checked Sep 21, 2026
Visa policy, Schengen short stay 90/180 day ruleEU and EEA citizens enter and stay in Malta with no time limit
Immigration and visa
AddedAI-extracted, cross-checked