Tax residency
When Malta taxes you
A visa lets you stay. It does not decide who taxes you. In Malta that turns on a day count of about 183 days and the ties you keep, and it is the line that quietly reshapes what you take home.
When you become tax resident
Tax resident if present more than 183 days in a calendar year, regardless of purpose. Resident non-domiciled individuals are taxed on the remittance basis: Malta-source income plus foreign income remitted to Malta; foreign-source income kept offshore and foreign capital gains are untaxed even if remitted. Special regime: Malta non-dom remittance basis. PwC Malta (https://taxsummaries.pwc.com/malta/individual/taxes-on-personal-income) confirms non-doms who are ordinarily resident are taxable on Malta-arising income and foreign income remitted to Malta, not worldwide income. A EUR 5,000 minimum tax applies to certain non-doms with foreign income of EUR 35,000 or more; treat that figure as medium confidence.
Non-dom residents are taxed on a remittance basis: Malta-source income plus foreign income only if remitted to Malta; foreign capital gains are outside scope even if remitted. A EUR 5,000 minimum tax can apply to non-doms with substantial foreign income.
How your income is taxed
Progressive personal income tax from 0% to a 35% top rate (single: 0% to EUR 12,000, then 15%, 25% and 35% above EUR 60,000). Resident non-doms are taxed on the remittance basis rather than worldwide income.
The trap below the day count
Staying under 183 days does not make you safe. A permanent home available to you, a partner or children living in Malta, or your centre of vital interests can create residence well below the count. And where two countries both claim you in the same year, a tax treaty tie-breaker decides, on your permanent home first, then your centre of vital interests, then where you habitually live. This is the part worth taking to a specialist.
Count your days against the threshold
The tracker counts the days you spend in each country and shows which cross their tax-residency line, Malta included.
Keep reading
Researched from public sources, checked Jul 2026. Not expert-reviewed, and not legal or tax advice. Rules change; the sources and dates above are how you judge whether to rely on this or take it to a professional.