Income Tax in Malta for Foreigners 2026
Malta taxes income at 0%–35%, but the Global Residence Programme and Malta Residence & Visa Programme let foreign residents pay a flat 15% on income remitted to Malta, with minimum annual taxes of €15,000–€25,000.
Malta taxes income at 0%–35%, but the Global Residence Programme and Malta Residence & Visa Programme let foreign residents pay a flat 15% on income remitted to Malta, with minimum annual taxes of €15,000–€25,000. Non-domiciled residents pay no Maltese tax on foreign income not remitted to the island.
Last reviewed: · Source: cfr.gov.mt
Key Facts — 2026
- →Standard income tax: 0%–35% progressive.
- →MRVP/GRP regime: 15% flat rate on foreign income remitted to Malta; minimum annual tax €15k–€25k.
- →Non-Dom status: foreign income not remitted to Malta is generally not taxed in Malta.
- →National Insurance capped at relatively low levels — effective employee NI rate is moderate.
- →Capital gains on Maltese property: 8% final withholding or progressive rate.
- →EU and Schengen member — English-speaking, EU banking access.
Top Rate
35%
Effective @ $100k
27%
Taxation Basis
Worldwide
Key Tax Numbers: Malta 2026
- Top income tax rate
- 35%
- Effective income tax rate at EUR 100,000 gross
- 27%(income tax only)
- Taxation basis
- Worldwide income taxed
- Employee social contributions
- ~10% combined, capped at income ceiling
- Special regimes available
- Malta Residence & Visa Programme (MRVP) · Global Residence Programme (GRP)
- Data source
- cfr.gov.mt · Last reviewed
Income Tax Brackets (2026)
| Income from (EUR) | Income to (EUR) | Rate |
|---|---|---|
| 0 | EUR 9,100 | 0% |
| 9,101 | EUR 14,500 | 15% |
| 14,501 | EUR 19,500 | 25% |
| 19,501 | No limit | 35% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (EUR) |
|---|---|---|---|
| National Insurance (employee) | employee | 10% | 26,000 |
| National Insurance (employer) | employer | 10% | 26,000 |
Special Tax Regimes
Malta Residence & Visa Programme (MRVP)
15% flat rateReaders searching “Malta MRVP tax” usually want remittance + minimum-tax modelling on this URL. For new Non-EU applicants from 1 Jan 2027, the cite-safe tax status to model is ITP Global Resident under LN 195/2026: 15% on qualifying foreign-source income remitted to Malta, with a €35,000 minimum annual tax — not Malta’s standard progressive brackets. Historical MRVP pages often cited a €25,000 floor; treat that as superseded framing.
Qualifiers: Non-EU / non-EEA / non-Swiss applicants → model ITP Global Resident (tax). Immigration residence is typically MPRP (MRVP is closed / replaced) — immigration path ≠ tax path EU / EEA / Swiss nationals → ITP resident status under the same €35,000 minimum annual tax framing (sibling GRP pages remain useful for older comparisons) Residence / documentation expectations — rely on current MTCA / Residency Malta guidance; do not invent day-count rules Dependants / family inclusion — may be available under applicable programme family rules; confirm fees and tax treatment with official sources
Malta MRVP tax guide →Global Residence Programme (GRP)
15% flat rateEU/EEA/Swiss nationals can apply for GRP status: 15% flat rate on foreign income remitted to Malta; minimum €15,000 annual tax.
Qualifiers: EU/EEA/Swiss nationals not previously Maltese tax residents
Full Global Residence Programme (GRP) guide →See your exact take-home pay in Malta
Enter your salary and compare Malta against 50+ other countries instantly.
Further reading
Related
Common comparisons
Related countries
This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.