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Residence



Ordinary Residence


The Malta Ordinary Residence Scheme forms an attractive residence scheme to those individuals seeking to transfer their tax residence from higher-tax countries to a safe and tax-efficient jurisdiction within the European Union.

The Malta Ordinary Residence Scheme is made available to all of the following:

Residence awarded to non-EU nationals is at the authority‘s discretion.

Taxation under the Malta Ordinary Residence Scheme

The tax system applicable to ordinary residents of Malta is a remittance based system of taxation. This works as follows:

Rates for Single Tax-payers

Tax Rates (EUR)

Chargeable Income

Tax Rate

Deduct

0 - 8,500

0

0

8,501 - 14,500

0.15

1,275

14,501 - 19,500

0.25

2,725

19,501 - 60,000

0.32

4,090

60,001 & Over

0.35

5,890


Rates for Married Tax-payers

Tax Rates (EUR)

Chargeable Income

Tax Rate

Deduct

0 - 11,900

0

0

11,901 - 21,200

0.15

1,785

21,201 - 28,700

0.25

3,905

28,701 - 60,000

0.32

5,914

60,001 & Over

0.35

7,714