Malta — Tax Guide, Residency & Cost of Living for Expats

Europe · Southern EuropeUpdated 2026

Tax Score

60/100Remittance

Tax Data

Income Tax0% – 35%
Corporate Tax35%
Capital Gains35%
VAT/GST18%
Wealth TaxNo
Inheritance TaxNo

Residency & Visas

Golden VisaUSD 150,000
Digital Nomad VisaYes
Min. Residency CostUSD 150,000
Citizenship in5 years

Cost of Living & Quality of Life

Cost of Living Index55
Safety8/10
Internet100 Mbps
Healthcare7.5/10
Gasoline$1.53/L

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.

Compare with other countries

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

Malta operates under a remittance tax system: only taxes foreign income when it is remitted into the country. The top personal income tax rate is 35%.

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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