Living in Malta: 183 days, residence and basis for rebate, what the Maltese tax authorities say

In Malta, a person present for more than 183 days in a year is considered a tax resident for that year, according to the Malta Tax Administration (MTCA). What is taxed then depends on two other factors: being ordinarily resident and being domiciled. A habitually resident who is also domiciled is taxed on their worldwide income. Those who are neither domiciled nor habitually resident are taxed on a remittance basis: foreign income is only taxed if it is received in Malta. The 2026 tax brackets range from 0 % to 35 %. This page does not cover wealth, inheritance, or residence permits.

More than 183 days, habitual resident, domiciled: three concepts

The MTCA's page on tax residency (updated 29/08/2025) states that residency is independent of nationality or other civil status. A person present in Malta for more than 183 days in a year is considered a resident for that year, regardless of the reason or nature of their stay. A person who establishes permanent residence in Malta becomes a resident upon arrival, regardless of the length of their stay. They may also be a tax resident in another country. The Income Tax Act (Cap. 123, Section 2) defines a resident as a person who resides in Malta, except for temporary absences deemed reasonable by the Commissioner.

Regular resident. This refers to a person who resides in Malta permanently or indefinitely. A temporary stay can lead to this status: the MTCA cites more than 183 days per year for several consecutive years (three years as an example), or regular stays over a long period with personal and economic ties. This status is lost upon leaving Malta permanently or indefinitely.

Resident. The MTCA guidance note on the basis of remittance states that a person who is in Malta and considers it their permanent residence is domiciled there. Everyone acquires a domicile of origin at birth, normally that of their parents. A domicile of choice implies settling in a country with the intention of making it one's permanent residence.

Global income or remittance basis

Under the remittance system, capital gains arising abroad are not taxed, even if received in Malta. The note clarifies what constitutes receipt in Malta. Income paid to the beneficiary in Malta is taxable. Income paid into a foreign account is also taxable if subsequently transferred to Malta. Capital proceeds, such as an inheritance or the sale price of a capital asset, are not considered income and are not subject to remittance. Funds transferred for current expenses are presumed to be income unless proven otherwise. A transfer to purchase property in Malta may be considered capital if it is demonstrated that the funds originated from capital held abroad.

A minimum tax of €5,000 for non-residents at the time of delivery

According to this note, non-residents taxed on a remittance basis pay at least €5,000 per year. This minimum includes Maltese withholding tax but excludes the tax on transfers of immovable property located in Malta, as stipulated in Article 5A of the law. It does not apply if foreign income is less than €35,000 (for a couple, the threshold applies to the couple's total income). Individuals can opt for worldwide taxation if their income is lower than the minimum. Certain special regimes are exempt. The note is undated; the current status of these rules should be verified with the MTCA.

2026 tax brackets: a taxable income of €50,000, numerical example (fictitious profile)

The MTCA publishes several tax rates for 2026 (single person, married person, parent). The rate for a single person is:

Situation. Julien, a fictitious profile, is single and resides in Malta. His taxable income of €50,000 is an assumed amount.

Issue. He wants to estimate his income tax using the tax brackets for single people.

Strategy. He divides his income into brackets: nothing up to €12,000, then €15,130, then €25,130.

Result. The 15% tax bracket (%) applies to €4,000 and yields €600. The 25% tax bracket (%) applies to €34,000 and yields €8,500. The total is €9,100, representing an average tax rate of 18.2% (%). The method of subtracting the amount (50,000 x 25% (%) minus 3,400) gives the same result. This calculation ignores deductions and social security contributions. The MTCA does not specify, on this page, the income year to which this tax schedule applies.

Interest, rent and dividends

The MTCA reporting guide (income year 2025, tax year 2026) provides these rules:

• Local bank interest subject to a withholding of 15 % is not declared: this withholding is final and cannot be recovered; ;
• For foreign interest, the guide excludes from box 10b those for which the final tax of 15 % has been withheld and those for which an arrangement is made with an authorized financial intermediary, before June 30, 2026, for the payment of the 15 % tax. Other foreign interest must be declared. A habitual resident and domiciled taxpayer declares all their foreign dividends and interest; others only declare those received in Malta. ;
• Rents subject to a final tax of 5 % (Housing Authority) or 15 % (TA24 return) are not declared. For other rents, a deduction of 20 % from the gross rent, after the lease payment, is allowed even without actual expenditure.

For dividends from a Maltese company, the MTCA states that companies are taxed at 35% on their worldwide income and capital gains. The MTCA adds that shareholders are entitled to a refund of some or all of the tax paid by the company; it does not specify the refund amount on this page. The guide lists the capital gains to be declared (real estate not subject to final withholding tax, securities, goodwill, copyrights, patents, trademarks, and trade names) without providing a rate.

Declaration and payment: June 30

For the 2025 tax year, the guide sets June 30, 2026, as the deadline for filing the return and paying the balance. Interest accrues on any unpaid amount after this date. The MTCA also indicates that any tax not collected through another mechanism is due no later than June 30 of the year following the tax year.

Employee social security contributions for 2026

For the period from January 1st to December 31st, 2026, the Cleiss (French Social Security Centre) provides weekly contributions paid equally by the employer and the employee. For individuals born in 1962 or later: 10 % of the basic weekly salary between €229.45 and €559.30, then a fixed amount of €55.93 each for amounts exceeding that. For a weekly income of €0.10 to €229.44 (aged 18 or over), the amount is €22.94 each. For individuals born before 1962, the 10 % bracket ranges from €229.45 to €490.38, and the fixed amount is €49.04. Contributions for the self-employed are not addressed here; these should be verified with the Cleiss or the Maltese administration.

The France-Malta agreement and the rule of the discount

The agreement of July 25, 1977 (see our page on the France-Malta tax treaty) addresses, in Article 4, paragraph 2, a person resident in both States according to four criteria: a) permanent home, and, if they have a home in both States, center of vital interests; b) habitual residence; c) nationality; d) agreement of the competent authorities. Article 24, paragraph 3, and point 7 of the protocol address remittance: when the agreement exempts income in one State and the other State taxes it only up to the amount transferred or received, the exemption is granted only for that amount.

What this page does not cover

This guide does not cover wealth tax, inheritance tax, capital gains tax rates, non-resident tax brackets, special residency schemes, pensions, self-employed social security contributions, or residence permits, including formalities for EU citizens: these points should be verified with the Maltese authorities. Maltese tax matters should be confirmed with a professional based in Malta. French tax issues, such as the departure declaration and the accounts to be declared, are addressed in our pages on tax residency and exit tax.

What changes depending on your situation

• Your number of days of presence and your links with Malta, year by year.
• Your status: usual resident, domiciled or not.
• The nature of your income: employment, interest, dividends, rent, capital gains.
• The location where your foreign income is received.

The rule depends on your situation. No results are guaranteed.