This status requires the individuals to physically live in Malta for a period of 3 months or more and the qualifying criteria are as follows:

EU / EEA / Swiss Nationals:

Economic Self-Sufficiency – applicants must show that they are financially independent and not in need of any assistance from the Maltese government for them or their dependents. The current thresholds are:

Single person – a minimum capital of €14,000 or a weekly income of €92.32

Married Couples – a minimum capital of €23,300 or a weekly income €108.63

Employment – applicants must accept offers of employment or seek employment in Malta, work as an employee or be self-employed. Alternatively, an individual may look to start their own business in Malta.

Dependents – An additional €3,500 in capital (or €8.15 weekly income) per extra dependent will be required

Healthcare – applicants will also require full private medical insurance covering the applicant and any dependents.

Non-EU & EEA Nationals:

Employment – an employment license is required in order to work in Malta. This is granted once certain conditions have been satisfied (applicants who work in Financial Services and IT sectors may find it easier to gain a license as they are highly sought after).

Self Employment – in-order to work for your own business or be self-employed the applicant must meet one of the following conditions:

Invest a minimum of €100,000 (this must be for fixed assets such as immovable property and equipment). It cannot include rental fee, legal fees or salary considerations and specific details will be required in a Business Plan that has to be submitted with the application.

Highly Skilled Innovator status can be granted with a sound business plan and commitment to recruiting at least 3 EU/EEA nationals within 18 months of the startup of the business.

Sole representative from an overseas company (of ‘sound reputation’ and with at least a 3 years trading history abroad) seeking to open a branch in Malta

A director of a company that has been formally approved by Malta Enterprise and has been notified by the latter to the Employment and Training Corporation

This may be granted to individuals who have been legally residing in Malta for 5 continuous years (meaning that applicants must not have left Malta for more than 6 months in any one year or exceeded 10 months in total over the 5 year period).

A Third Country National who has been granted long-term residential status by another Member State (other than Malta), can reside in Malta for longer than 3 months due to employed or self-employed economic activity as long as they have an employment license or are having studies or vocational training or other such activities.

There are 5 key qualifying criteria for Long-Term Residence in Malta

• The 5-Year Continuous Residence Rule – You must not spend more than 6 consecutive months outside Malta in a single trip. Additionally, your total time spent outside the country cannot exceed 10 months over the entire 5-year period.
• Stable and Regular Resources – Applicants must provide proof of financial independence to ensure they will not depend on Malta’s social welfare system.
• Appropriate Accommodation – You must provide proof of suitable housing that complies with local health and safety standards. Required documents include: A valid lease agreement or property deed & a certified Architect’s Attestation confirming the property meets the standard size and living conditions for a family in Malta.
• Mandatory Integration Measures (“I Belong” Programme) – Malta requires applicants to complete specific integration milestones before long-term status is granted. Through the state’s “I Belong” Integration Programme, you must fulfill two criteria: (a) Integration Course – Complete a 100-hour cultural orientation course and score at least 75% on the final exam and (b) Language Requirement – Pass the official MQF Level 2 Maltese language examination with a minimum score of 65%.
• Health Insurance & Clean Record – You must hold comprehensive health insurance that covers all standard medical risks in Malta for both yourself and your dependents as well as a clean police conduct certificate and pass a mandatory background check.

Educational Residence in Malta allows non-Maltese citizens to live legally in Malta while undertaking full-time studies, language courses or higher education programmes.

Applications are administered by Identità and follow different requirements depending on your nationality and the type and duration of your course. There are two entry tracks available.
1. EU / EEA / Swiss Nationals
* No visa required: EU, EEA and Swiss nationals can enter Malta freely.
* Registration: If your course lasts more than 90 days, you must register your residence in Malta and apply for an e-Residence card for study purposes. Third-Country Nationals (Non-EU / TCNs)

2. Non-EU/EEA/Swiss nationals generally need to complete a two-step process to study and reside in Malta:

Step 1 – Before travelling to Malta, you must apply for a National Long-Stay Visa (Type D) through a Maltese Embassy or an authorised VFS Global centre in your country of residence.

Step 2 – Residence Permit:

• Higher Education (MQF Level 5+): Students enrolled in a Bachelor’s, Master’s or PhD programme can apply for their temporary e-Residence card immediately upon arrival in Malta.

• Language Schools / Lower Levels (Below MQF Level 5): Students enrolled in standard English Language Teaching (ELT) courses must remain on a National Long-Stay (D) Visa, renewed as required. A full residence card can only be obtained after completing one consecutive year of study.

Temporary Residence in Malta is a fixed-term residency pathway administered by Identità, designed for individuals who need to live in Malta for a short to medium period without establishing permanent residence or automatically gaining access to the local employment market.

The residence permit is generally linked to the duration of the qualifying activity and is typically issued for up to 12 months. Where the qualifying activity continues, the permit may need to be renewed accordingly.

Identità offers temporary residence permits through several specific and regulated pathways:

• De Facto Partners: This pathway is available to long-term partners of Maltese citizens or legally residing foreign nationals. Applicants must demonstrate a stable relationship that has existed for at least two years, supported by evidence such as shared rental agreements, joint bank accounts or utility bills.
• Economic Self-Sufficiency (Non-EU): For Third-Country Nationals who wish to live in Malta using foreign wealth, pensions or investments, without seeking local employment. Applicants must demonstrate sufficient financial resources to support themselves.
• Internships and Traineeships: For individuals undertaking structured professional training with a Malta-based company

Malta’s personal income tax system uses progressive tax rates ranging from 0% to 35%. The amount of tax payable depends primarily on your residence and domicile status, the applicable tax computation category, and whether you qualify for a special flat-rate tax scheme.

Single persons tax rates

Income Tax Thresholds in €	Tax Rate %
0-12,000	0
12,001 – 16,000	15
16,001 – 60,000	25
60,000 +	35

Married tax rates

Income Tax Thresholds in €	Tax Rate %
0 – 22,500	0
22,501 – 32,000	15
32,001 – 60,000	25
60,000 +	35

Expat Tax Incentives & Flat-Rate Schemes

If you work in a high-value or specialised industry, you may qualify for a preferential flat-rate tax scheme rather than Malta’s standard progressive tax rates:

• Highly Skilled Individuals (HSI) Rules – Senior executives, technology specialists, iGaming managers and family office directors earning at least €65,000 annually may qualify for a flat 15% tax rate on employment income under Malta’s HSI framework.
• Part-Time Income – Qualifying part-time employment income is subject to a flat 10% tax rate, subject to applicable conditions.
• Pension Income – 100% of qualifying pension income is exempt from tax up to an annual threshold of €37,104

Global Residence Programme & Individual Tax Programme

Reform Update: From 1 January 2027, existing schemes such as the Global Residence Programme (GRP) will be replaced by the new Individual Tax Programme (ITP) framework. The new system consolidates the existing programmes into four categories, retaining a 15% flat tax rate on remitted income while increasing the minimum annual tax liability to €35,000 for Global and EU/EEA/Swiss resident status holders. Click here for more information

Understanding Inheritance Tax in Malta: What You Need to Know

If you are inheriting assets in Malta, the most important thing to know is that Malta does not impose a traditional inheritance, estate, or succession tax. You will not owe any tax simply for receiving cash, bank accounts, or personal belongings. However, Malta does levy a Duty on Documents and Transfers (known as Causa Mortis duty) when specific assets like real estate or company shares are passed on.

Standard Inheritance Tax Rates in Malta:

• Immovable Property (Real Estate) – A 5% duty is charged based on the market value of the property at the exact date of death.
• Company Shares – A 2% duty applies to the transfer of shares. This rate increases to 5% if the company’s primary assets consist of Maltese real estate.

Key Exemptions & Tax Reliefs

Maltese tax law offers significant reliefs to protect close family members and family-run businesses:

• Surviving Spouses – Fully exempt (0% duty) when inheriting the deceased partner’s share of their main joint home.
• Direct Descendants (Children) – Fully exempt when inheriting their parents’ primary residence. For other inherited residential properties, a reduced rate of 3.5% may apply to a portion of the value.
• Family Businesses – A heavily discounted stamp duty rate of 1.5% applies when transferring business tenements or commercial assets to direct descendants (incentive active through December 31, 2026).

Deadlines & Procedures

To legally transfer inherited real estate, heirs must appoint a Maltese Notary Public to draft an official declaration (denunzja) alongside an architect’s property valuation.

• The 1-Year Deadline – The declaration must be filed and the duty paid within one year from the date of death.

• Late Penalties – Missing the one-year window triggers an interest penalty of 4% per annum on the unpaid amount.

• Early Filing Bonus – A €250 rebate is available if the process is finalized within six months (for total duties under €2,300).