Malta — Tax Guide, Residency & Cost of Living for Expats
Europe · Southern EuropeUpdated 2026
Tax Score
60/100RemittanceTax Data
Residency & Visas
Cost of Living & Quality of Life
Tax Overview
Malta has a remittance-based tax system: foreign income is only taxed when remitted into the country. This offers significant tax flexibility for those who can structure their finances internationally.
Personal Income Tax
Personal income tax in Malta ranges from 0% – 35% progressively.
Corporate & Capital Gains
The corporate tax rate is 35%, relatively high. Capital gains are taxed at 35%.
Indirect Taxes & Wealth
VAT/GST is 18%, moderate by international standards. There is no wealth tax. There is no inheritance tax.
Crypto & Digital Assets
Malta is one of the most favorable destinations for digital assets (score 5/5). Cryptocurrencies benefit from very advantageous tax treatment.
Residency Guide
Relocating to Malta is relatively straightforward. The country offers several residency pathways for foreigners.
Visa Options
Digital Nomad Visa: Malta offers a dedicated visa for remote workers, with processing taking approximately 6 months. Golden Visa: Available with a minimum investment of USD 150,000.
Investment Requirements
The golden visa requires a minimum investment of USD 150,000. Residency by investment requires a minimum of USD 150,000.
Path to Citizenship
The path to citizenship in Malta takes approximately 5 years — a moderate timeline by international standards. A minimum presence of 183 days per year is required.
Practical Considerations
As a non-LATAM destination, applicants should consider potential language barriers and cultural differences. Working with a local immigration attorney and verifying apostille/legalization requirements for documents is recommended.
Also consider: Monaco, Vatican City, Andorra
Lifestyle
Malta has a moderate cost of living, with good standards at a reasonable price. It is considered a safe destination with good infrastructure.
Cost of Living
With an index of 55, Malta offers a balance between quality and price. Expenses are lower than New York City (index 100), but quality of life is high.
Safety & Infrastructure
Malta has an exceptional safety score of 8/10, comparable to the world's safest countries. Fast internet at 100 Mbps average — excellent for remote work and streaming.
Healthcare
A healthcare score of 7.5/10 indicates a decent healthcare system. Private health insurance is recommended to supplement public services.
Quality of Life
Malta has a Human Development Index of 0.915 (classification: very high). This indicates excellent standards of education, health, and living standards.
Data: 2026 · Source: pwc,numbeo,undp,ookla
Pros & Cons
Pros
- No wealth tax
- No inheritance tax
- Digital nomad visa available
- Residency by investment (from USD 150,000)
- Affordable cost of living (index 55)
- High safety rating (8/10)
- Crypto-friendly environment (5/5)
- Very high human development (HDI 0.915)
- High-quality healthcare system (7.5/10)
Cons
- High capital gains tax (35%)
- High corporate tax rate (35%)
- Physical presence requirement (183+ days/year)
Frequently Asked Questions
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About this guide
Researched and maintained by the TuLugar team, based in Asunción, Paraguay.
Data sourced from PwC, Numbeo, UNDP, and Ookla.
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