What changed in Malta
Every rule added or re-checked for Malta in the last 90 days.
Non-dom status can make Malta unusually favourable for crypto holders
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 6, 2026
Malta, Individual, Taxes on personal incomeThe non-dom remittance basis is Malta's headline mover regime
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 6, 2026
Malta, Individual, Taxes on personal incomeThe Global or The Residence Programme bundles residence with a 15 percent flat tax
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 6, 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 2, 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 2, 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 2, 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 2, 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 2, 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 2, 2026
Virtual Financial Assets Act, Chapter 590Everyone relocating needs a Maltese income tax number early
Local registrations
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Malta Permanent Residence Programme, legal frameworkYour prior pension contributions can count toward Maltese eligibility
Pension
AddedAI-extracted, cross-checkedLast checked Sep 2, 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 2, 2026
Malta, Individual, Other taxesMost residency routes do not require a Maltese company
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 2, 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 2, 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 2, 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 2, 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 2, 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 2, 2026
Malta, Individual, Other taxesCitizenship by direct investment has been ruled unlawful
Permanent residency and citizenship
AddedAI-extracted, cross-checkedLast checked Sep 2, 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 2, 2026
Acquisition of citizenshipThe Nomad Permit does not itself convert into permanent residence
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Nomad Residence Permit, FAQsPensioners, senior hires and founders have their own dedicated routes
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Residency Malta Agency, programmes overviewThe Malta Permanent Residence Programme grants residence immediately
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 2, 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 2, 2026
Malta, Individual, Taxes on personal incomeNon-EU visitors need their own private health cover
Healthcare coverage
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Nomad Residence Permit, FAQsEHIC covers medically necessary care during a temporary stay
Healthcare coverage
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
EHIC, healthcare during temporary staysNo coordination mechanism, your home rules decide everything
Social security
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Malta, Individual, Other taxesAn EU worker physically in Malta generally owes Maltese social security
Social security
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Regulation (EC) No 883/2004 on the coordination of social security systemsThe Nomad Permit's own income tax rules are not fully confirmed yet
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Nomad Residence Permits (Income Tax) Rules, S.L. 123.210Non-residents owe Malta tax only on Malta-source income
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Malta, Individual, Taxes on personal incomeCrossing the residence guideline exposes worldwide income to Malta tax
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Malta, Individual, ResidenceA genuinely temporary stay under the guideline stays non-resident
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Malta, Individual, ResidenceMalta has no rigid day-count test, residence is a question of fact
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 2, 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 2, 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 2, 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 2, 2026
Nomad Residence PermitYour nationality needs a Schengen C visa before travel
Immigration and visa
AddedAI-extracted, cross-checkedLast checked Sep 2, 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 2, 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