Malta non-dom tax and the Global Residence Programme rules

What this covers

Malta's tax scope depends on three statuses: residence, ordinary residence and domicile. The Income Tax Act defines residence without a day count, and the remittance provisos in article 4(1) apply to people not ordinarily resident or not domiciled in Malta. On top of that general rule, Malta has special tax status programmes made under article 56(23) of the Act, in which a person who meets property, income, insurance and other conditions pays a flat rate on foreign income received in Malta, subject to an annual minimum.

Start with the general remittance rule for non-doms

Article 4(1) of the Income Tax Act lists what income tax is charged on. Its provisos say that for income arising outside Malta to a person who is not ordinarily resident in Malta or not domiciled in Malta, tax is payable on the amount received in Malta. They also say no tax is payable on capital gains arising outside Malta to such a person. This is Malta's form of a remittance basis.

The Act's definition of resident in Malta does not set a day count. It refers to a person who resides in Malta, apart from temporary absences the Commissioner considers reasonable. See the Malta country page for how residence and the temporary resident rule in article 13 are described.

Domicile is a legal status separate from residence. A person can be resident and ordinarily resident in Malta while their domicile stays elsewhere.

Check whether the €5,000 minimum tax applies

Article 56(27) adds a minimum tax for some non-doms. It applies to an individual who is ordinarily resident but not domiciled in Malta, to whom the remittance provisos apply, who is not taxed under a scheme that already sets a minimum tax, and who has foreign income of not less than €35,000 that is not received or not fully received in Malta. For a married couple taxed jointly, both spouses' income counts.

Such a person is subject to a tax liability of not less than €5,000 a year. If ordinary tax on their income comes to less, the Act deems them to have received enough extra foreign income in Malta to bring the total liability to the minimum.

Malta's general rules for foreign income, from the Income Tax Act (checked 9 November 2026)
Person	Foreign income	Foreign capital gains	Minimum tax
Ordinarily resident and domiciled in Malta	Taxed whether or not received in Malta	Within the charge	None under article 56(27)
Not ordinarily resident, or not domiciled	Taxed on the amount received in Malta	Not taxed	€5,000 a year if ordinarily resident, not domiciled, with at least €35,000 of foreign income not fully received, and not under a scheme with its own minimum

Read the Global Residence Programme rules

The Global Residence Programme Rules (S.L. 123.148, in force from 1 July 2013 and amended in 2014 and 2020) are for third-country nationals, meaning people who are not Maltese, EEA or Swiss nationals. Rule 4 also requires that the person is not a long-term resident, holds a qualifying owned or rented property as their main residence, has stable and regular resources, holds a valid travel document and sickness insurance covering the whole EU, can communicate in Maltese or English, and is a fit and proper person.

Rule 5 sets a rate of 15% on foreign income received in Malta by the beneficiary, their spouse and certain children, with double tax relief available. The minimum tax on that foreign income is €15,000 for any year of assessment, payable in full in the first and last years of the status. Income not taxed at 15% is charged as separate income at 35%.

Status ends in several cases listed in rule 6, including becoming a Maltese, EEA or Swiss national, no longer holding the qualifying property, becoming a long-term resident, and staying in any other jurisdiction for more than 183 days in a calendar year. The text on legislation.mt shows amendments up to Legal Notice 69 of 2020. Check with the Malta Tax and Customs Administration whether later changes apply.

Look at the Individual Tax Programme Rules from 1 January 2027

Legal Notice 195 of 2026, the Individual Tax Programme Rules, 2026, comes into force on 1 January 2027. It creates four special tax statuses: global resident status; EU, EEA, Swiss resident status; retired pensioner status; and UN pensioner status. The administrative fee is €8,500. Status runs for 5 years and can be renewed for further 5-year periods for a €2,500 fee.

The rules say that any status granted up to 31 December 2026, including applications received by that date, continues to apply until 31 December 2031. The text we read does not say how the older programme rules are wound down, so ask the Malta Tax and Customs Administration how existing beneficiaries are treated.

Every beneficiary must hold a qualifying property: a purchase of at least €700,000 in Malta or Gozo, or a lease of at least €14,000 a year. Rule 4 also requires that the person is not domiciled in Malta and does not intend to establish a Maltese domicile within 5 years of applying. Status ends if the person stays in any other jurisdiction for more than 183 days in a calendar year.

Tax terms in L.N. 195 of 2026 (in force 1 January 2027)
Status	Who it is for	Rate on foreign income received in Malta	Minimum tax
Global resident status	Third-country nationals who are not long-term residents	15%	€35,000 a year
EU, EEA, Swiss resident status	EU, EEA or Swiss nationals who are not Maltese or permanent residents of Malta	15%	€35,000 a year
Retired pensioner status	People with a pension, all received in Malta, of at least 75% of chargeable income	15%	€15,000 a year
UN pensioner status	People with a UN pension or survivor's benefit, at least 40% received in Malta	UN pension exempt; 15% on other foreign income received	€20,000 on other foreign income

Know which other programmes exist

The 2026 rules and the GRP rules both list other Maltese special tax rules that a beneficiary must not also be using. They include the Residents Scheme Regulations, the High Net Worth Individuals rules for EU, EEA and Swiss nationals and for others, the Highly Qualified Persons Rules, the Qualifying Employment in Innovation and Creativity rules and the Tax Treatment of Highly Skilled Individuals Rules. The 2026 rules say no individual may hold more than one status category.

Malta also has a Malta Retirement Programme and residence permit routes run by its immigration authorities. FlagSage has not confirmed the current terms of these from an official page, so they are named here only. The Malta Tax and Customs Administration website blocked automated access when this page was checked, so check its current scheme pages directly.

A residence permit or a special tax status does not by itself decide whether you are resident, ordinarily resident or domiciled under the Income Tax Act, or what another country taxes. See special tax regimes for new residents and when two countries claim you.

Keep tax programmes apart from citizenship

Tax status and citizenship are different questions. On 29 April 2025, in Case C-181/23, Commission v Malta, the Court of Justice of the European Union held that by establishing and operating its 2020 investor citizenship scheme, Malta infringed EU law. The court said granting nationality in direct exchange for predetermined investments or payments amounts to commercialising Union citizenship.

That judgment concerns citizenship, not the tax programmes on this page. For how investor citizenship routes work and what changed, see citizenship by investment.

Common misconceptions

Malta non-doms pay no tax on foreign income.Under article 4(1), foreign income is taxed on the amount received in Malta, and article 56(27) can impose a minimum tax of €5,000 a year on some non-doms who keep foreign income abroad.

The Global Residence Programme is a flat annual fee.It is a 15% rate on foreign income received in Malta, with a minimum tax of €15,000 under the GRP rules, and 35% on income not taxed at 15%.

Programme status makes you tax resident only in Malta.The status depends on Maltese law. Under the GRP rules and the 2026 rules it ends if you stay in any other jurisdiction for more than 183 days in a calendar year, and another country may still treat you as resident under its own rules.

Malta's 2025 citizenship judgment ended its tax programmes.The CJEU judgment in Case C-181/23 concerns the 2020 investor citizenship scheme. Tax programmes are made under the Income Tax Act, and new programme rules take effect on 1 January 2027.

Questions to take to a professional

Am I resident, ordinarily resident and domiciled in Malta under the Income Tax Act, and what facts support each status?
Which of my foreign income would count as received in Malta, and how should accounts be organized so that is clear?
Would the €5,000 minimum tax under article 56(27) apply to me?
If I apply for a programme before 31 December 2026, which rules govern my status until 2031, and what happens after that?
Does my property purchase or lease meet the current qualifying property amounts?
How would the 183-day limit on stays in other jurisdictions affect my travel pattern?
Does my home country or citizenship country still tax me, whatever my Maltese status?

Questions people ask

How are non-doms taxed in Malta?

Under article 4(1) of the Income Tax Act, a person not ordinarily resident or not domiciled in Malta is taxed on foreign income only to the extent it is received in Malta, and is not taxed on foreign capital gains. Malta-source income is taxed in the usual way.

What is the Malta €5,000 minimum tax?

Article 56(27) sets a minimum tax of €5,000 a year for an individual who is ordinarily resident but not domiciled in Malta, taxed under the remittance provisos, with at least €35,000 of foreign income not fully received in Malta, and not taxed under a scheme with its own minimum tax.

What is the tax rate under Malta's Global Residence Programme?

The GRP rules set 15% on foreign income received in Malta, with a minimum tax of €15,000 a year, and 35% on other income of the beneficiary and family members that is not taxed at 15%.

What changes for Malta's residence programmes in 2027?

L.N. 195 of 2026, the Individual Tax Programme Rules, applies from 1 January 2027. It sets four status types, a minimum tax of €35,000 for global resident and EU, EEA, Swiss resident status, €15,000 for retired pensioner status, and property of at least €700,000 bought or €14,000 a year rented. Status granted up to 31 December 2026 continues until 31 December 2031.

Is there a day-count rule for Malta tax residence?

The Income Tax Act's definition of resident in Malta does not set a day count. The programme rules separately end status if the person stays in any other jurisdiction for more than 183 days in a calendar year.

Was Malta's citizenship by investment struck down?

On 29 April 2025 the Court of Justice of the EU held in Case C-181/23 that Malta's 2020 investor citizenship scheme infringed EU law. That ruling concerns citizenship, not Malta's tax residence programmes.

Where this guide stops. A Maltese tax adviser applies the residence, ordinary residence and domicile rules to your facts. Programme applications must be made through an authorised registered mandatary, such as a Maltese advocate, notary or warranted accountant, and the Commissioner for Tax and Customs decides them. FlagSage does not decide your status or file any application.

Sources

Countries covered: Malta
Sources: 5 sources listed above
Tax year: Current rules as checked
Review: Not professionally reviewed
Sources checked November 9, 2026