Profile

Malta

Residency route coverage

Residency route coverage
Route familyRoutesCoverage
InvestmentRoutes recorded
Remote workRoutes recorded
Passive incomeRoutes recorded
Both documented passive-income routes are special tax statuses under the Income Tax Act rather than residence permits in their own right; each is the gateway to an Identita economic self-sufficiency residence permit for third-country nationals (source mt-identita-economic-self-sufficiency). Identita states that it accepts economic self-sufficiency applications from third-country nationals only where they are beneficiaries of the Global Residence Programme, the Malta Permanent Residence Programme, the Malta Retirement Programme or the acquisition of citizenship, so Malta has no standalone passive-income residence permit open to a third-country national who is not on one of those programmes.
EntrepreneurRoutes recorded
WorkRoutes recorded
StudyRoutes recorded
One route recorded, covering the study limb of S.L. 217.22. The same instrument's researcher, trainee and volunteer limbs are separate purposes with their own durations under reg. 16 and, for researchers, their own family-reunification derogations under reg. 23; they were reached and left to a later touch rather than folded into the study record.
FamilyRoutes recorded

Country facts

Identity

Identity
Local nameMalta
ISO codeMLT
RegionEurope
CurrencyEUR as of 2026-08-07[6][19]
The EU country profile records the currency as the euro; the Malta Tax and Customs Administration states the 2026 individual tax bands in euro.
Official languagesmt, en as of 2026-08-07[6][11]
The EU country profile lists Maltese and English as Malta's official EU languages; Community Malta Agency states that naturalisation on the basis of residence requires adequate knowledge of the Maltese or the English language.

Memberships

Memberships
Memberships
    • Bloc: EU
    • Member: Yes as of 2026-08-07[6]
    • Since: 2004-05-01 as of 2026-08-07[6]
    • Bloc: EEA
    • Member: Yes as of 2026-08-07[5][6]
      EEA membership asserted via EU membership: EEA Agreement art. 128 obliges an acceding EU state to apply for EEA participation; EU membership and accession date confirmed separately, source mt-eu-country-profile.
    • Bloc: Schengen
    • Member: Yes as of 2026-08-07[6]
    • Since: 2007-12-21 as of 2026-08-07[6]
    • Bloc: Eurozone
    • Member: Yes as of 2026-08-07[6][19]
    • Since: 2008-01-01 as of 2026-08-07[6]

Permanent residence

Permanent residence
Qualifying years5 as of 2026-08-07[9][14]
EU long-term resident status (Directive 2003/109/EC as implemented by S.L. 217.05, reg. 4(1)): five years' legal and continuous residence in Malta immediately before the application. Time spent residing for study or vocational training, as an au pair or seasonal worker, as a posted worker, or under diplomatic/consular status does not count (reg. 4(2), reg. 3(2)). A separate permanent-residence track exists under the Malta Permanent Residence Programme (route mt-mprp), which confers indefinite residence on the appointed day rather than after a qualifying period.
Language requirementrequired, level unspecified as of 2026-08-07[9][14]
Integration requirementYes as of 2026-08-07[9][14]
S.L. 217.05 reg. 5(3)(a): attendance in the twelve months before the application at a course of at least 100 hours on the social, economic, cultural and democratic history and environment of Malta, with an examination pass mark of at least 75%, plus the Maltese-language assessment in reg. 5(3)(b).
Income requirementRecorded at the source, but not reducible to a single value as of 2026-08-07[4][9][14]
Absence rules
  • maximum consecutive absence · 6 months · to qualify for permanent residence as of 2021-03-11[14]
    S.L. 217.05 reg. 4(3)(a): a temporary absence does not interrupt the five-year period where absences are shorter than six consecutive months.
  • maximum total absence · 10 months · to qualify for permanent residence as of 2021-03-11[14]
    S.L. 217.05 reg. 4(3)(a): total absences may not exceed ten months within the five-year period. Reg. 4(3)(b) allows the Director to disregard a further twelve months of absence for health reasons, secondment, business travel or education/training.
  • maximum consecutive absence · 12 months · to keep the permit as of 2021-03-11[14]
    S.L. 217.05 reg. 9(1)(c): long-term resident status is lost after twelve consecutive months' absence from the territory of the European Union. Status is also lost after six years' absence from Malta while residing in another Member State (reg. 9(1)(e)). The Director may disapply both in specific and exceptional circumstances.

Citizenship

Citizenship
Years to naturalisation5 as of 2025-07-24[1][11]
Maltese Citizenship Act (Cap. 188) art. 10(1): residence in Malta throughout the twelve months immediately preceding the date of application, plus residence in Malta amounting in the aggregate to not less than four years during the six years immediately preceding that twelve-month period – five qualifying years in total. The Minister may, in the special circumstances of a particular case, allow periods of residence earlier than seven years before the application to count towards the four-year aggregate. The grant is discretionary: the applicant must satisfy the Minister of every condition.
of which on permanent residence0 as of 2025-07-24[1][11]
Dual citizenshipallowed as of 2026-08-07[1][11]
Following the amendments made by Act IV of 2000, in force from 10 February 2000, Maltese citizens who acquire a foreign citizenship may retain Maltese citizenship, and foreigners who acquire Maltese citizenship by registration or naturalisation may hold it together with a foreign citizenship. Community Malta Agency states that dual or multiple citizenship has become the rule rather than the exception, and warns that the other country's law may not permit it. The Act as consolidated contains no provision requiring renunciation on naturalisation.
Language requirementrequired, level unspecified as of 2025-07-24[1][11]
Art. 10(1)(c): adequate knowledge of the Maltese or the English language. No CEFR or other level is stated, and the applicant may satisfy it in either language. By the second proviso to art. 10(1) the requirement does not apply to a person on whose behalf an application is submitted with the authorisation of the Civil Court (Voluntary Jurisdiction) under art. 21(3).
Citizenship test requiredNo as of 2025-07-24[1][11]

Tax

Tax
Tax-residency day threshold183 as of 2025-08-29[21]
Other tax-residency triggersphysical presence, habitual abode, domicile, centre of vital interests as of 2025-08-29[21]
MTCA states that residence is a question of fact, not nationality: an individual who comes to Malta to establish residence is resident from arrival; a person living in Malta permanently or indefinitely is ordinarily resident (recorded as habitual_abode); ordinary residence may also arise from regular presence over a long period together with personal and economic ties (recorded as centre_of_vital_interests). Those ordinarily resident and domiciled in Malta are taxed on worldwide income; those neither domiciled nor ordinarily resident are taxed on a remittance basis.
Headline income tax rate35% as of 2026-08-07[19][20]
Top marginal rate of the 2026 individual bands. It applies to chargeable income of EUR 60,001 and over on every one of the seven published computations (single, married, married with children, parent, parent with children). The zero-rate band varies by computation, from EUR 12,000 (single) to EUR 22,500 (married with two or more children).
Income tax structureprogressive as of 2026-08-07[19][20]
Four bands (0%, 15%, 25%, 35%) with a subtraction figure per band, published separately for seven filing computations. Materially for relocators, MTCA states that the new married and parent rates introduced for the 2026 year – the computations with one child and with two or more children – apply only where the individual or a spouse is a national of Malta or another EU or EEA member state, or is a long-term resident of Malta under S.L. 217.05 with a child born and resident in Malta. A third-country national who is not a long-term resident therefore falls on the standard single or married rates.
Net-wealth taxNot established from a qualifying source
Inheritance or estate taxNot established from a qualifying source
Special tax regimes
    • Name: The Global Residence Programme
    • Status: Active
    • Type: remittance basis
    • How the regime works: special rate
    • Headline rate: 15% as of 2026-08-07[7][18]
      Global Residence Programme Rules (S.L. 123.148) r. 5(1): 15 cents on every euro of income arising outside Malta and received in Malta by the beneficiary, spouse and specified children, with double-taxation relief available. Income not chargeable at that rate is charged separately at 35 cents on every euro.
    • Headline amount: EUR 15,000 per year as of 2026-08-07[7]
      Minimum tax payable under the Rules in respect of foreign income, per year of assessment (r. 5(1) proviso), payable in full in both the year the status is granted and the year it ceases.

    • Open to third-country nationals only (r. 4(a)); EEA and Swiss nationals are outside its scope. The corresponding regime for EU/EEA/Swiss nationals is The Residence Programme. Also recorded as route mt-global-residence-programme because it is the gateway to an Identita economic self-sufficiency residence permit.
    • Name: The Malta Retirement Programme
    • Status: Active
    • Type: pensioner
    • How the regime works: special rate
    • Headline rate: 15% as of 2026-08-07[16][18]
      Malta Retirement Programme Rules (S.L. 123.134) r. 5(1): 15 cents on every euro of income arising outside Malta and received in Malta by the beneficiary, spouse and specified children. Other income is charged separately at 35 cents on every euro.
    • Headline amount: EUR 7,500 per year as of 2026-08-07[16]
      Minimum tax payable per year of assessment in respect of the beneficiary, plus EUR 500 per year of assessment for every dependant and every special carer (r. 5(1) proviso).

    • Also recorded as route mt-malta-retirement-programme because it is the gateway to an Identita economic self-sufficiency residence permit.
    • Name: The Residence Programme
    • Status: Active
    • Type: remittance basis
    • How the regime works: special rate
    • Headline rate: 15% as of 2026-08-07[18]

    • The counterpart of the Global Residence Programme for EU, EEA and Swiss nationals. Not modelled as a route: free movement already governs the residence of EU/EEA/Swiss nationals in Malta.
    • Name: The United Nations Pensions Programme
    • Status: Active
    • Type: pensioner
    • Name: High Net Worth Individuals Rules
    • Status: Active
    • Type: other

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Reference figures

Reference figures
average annual gross salary (Labour Force Survey)
  • Local name: average annual gross salary published by the National Statistics Office in the Labour Force Survey
  • Amount: Not established from a qualifying source
  • Period: year
  • Reset: annual
  • Officially published figure: Yes
national equivalised income threshold
  • Local name: national equivalised income threshold, calculated on the equivalent household size indicated by the National Statistics Office
  • Amount: Not established from a qualifying source
  • Period: year
  • Reset: annual
  • Officially published figure: Yes
median annual basic salary
  • Local name: last published median wage in Malta as estimated by the National Statistics Office
  • Amount: Not established from a qualifying source
  • Period: year
  • Reset: annual
  • Officially published figure: Yes

Changes

Recent changes

Recent changes
2025-07-22Legal Notice 146 of 2025 amended the Malta Permanent Residence Programme Regulations (S.L. 217.26). It substituted the First Schedule (administrative fees and contributions), so that the government contribution is EUR 37,000 whether the qualifying property is owned or rented; deleted regulation 11(7) and 11(8); amended the interpretation, agent-application, certificate and dependants regulations; and added a Third Schedule setting an annual agent licence fee of EUR 5,000.
Affects: Malta Permanent Residence Programme[15]
DateLegal Notices 57 and 310 of 2024 amended the Malta Permanent Residence Programme Regulations (S.L. 217.26). Legal Notice 310 of 2024 substituted the First Schedule and amended the interpretation, certificate and dependants regulations, and repealed the Second Schedule; Legal Notice 57 of 2024 amended regulation 17 (cessation of certificate).
Affects: Malta Permanent Residence Programme[15]
2025-04-29The Court of Justice of the European Union held in Case C-181/23 Commission v Malta that Malta's 2020 investor citizenship scheme – the rules for Maltese citizenship by naturalisation for exceptional services by direct investment, made under art. 10(9) of the Maltese Citizenship Act – amounts to the commercialisation of the grant of nationality and infringes art. 20 TFEU and art. 4(3) TEU.[3][12]
2025-07-29The subsidiary legislation made under art. 10(9) of the Maltese Citizenship Act (S.L. 188.06, in force since 20 November 2020) reached a new point in time on 29 July 2025 and now carries the short title 'Granting of Citizenship by Naturalisation on the basis of Merit Regulations'. Act XXI of 2025 amended art. 10(9) of the Maltese Citizenship Act itself, which in the text consolidated to 24 July 2025 empowers the Minister to grant naturalisation 'by merit' to a person who renders exceptional services, makes an exceptional contribution including through job creation, or whose naturalisation is of exceptional interest to the Republic, with 'exceptional' defined as manifestly superior or adding value and the qualifying persons named as scientists, researchers, athletes, sports persons, artists, cultural performers, entrepreneurs, philanthropists and technologists among others. The consolidated art. 10(9) contains no direct-investment limb. A transitional provision preserves applications filed under art. 10(9) before the 2025 Act came into force. Community Malta Agency's guidance on that instrument describes a discretionary, merit-only process – exceptional service, exceptional contribution or exceptional interest in science and research, technology, sport, entrepreneurship, culture and the arts or philanthropy – requiring at least eight months' residence in Malta, title to adequate residential property, and knowledge of Maltese or English, and states that the Agency prohibits any marketing of the process.[1][2][12]
2023-12-22Legal Notice 303 of 2023 brought into force the Conditions of the Entry and Residence of Third-Country Nationals for the Purpose of Highly Qualified Employment Regulations (S.L. 217.27), transposing Directive (EU) 2021/1883 and repealing Council Directive 2009/50/EC. The predecessor Maltese instrument, S.L. 217.15, is recorded on legislation.mt as repealed by the same legal notice.
Affects: EU Blue Card[26]
2024-01-01The Nomad Residence Permits (Income Tax) Rules (S.L. 123.210), Legal Notice 277 of 2023 published on 7 December 2023, took effect for income derived from authorised work from 1 January 2024, charging income tax at ten per cent on that income subject to double taxation relief and deferring chargeability for twelve months from the later of the permit's issue and 1 January 2024 unless the holder declares that his residence is not merely of a casual nature.
Affects: Nomad Residence Permit[17][24]
2024-03-08Legal Notice 59 of 2024 amended regulation 14 of the seasonal worker regulations (S.L. 217.20), which governs extension of stay and renewal of the authorisation.
Affects: Seasonal Worker Permit[25]
2024-04-01The Nomad Residence Permit's minimum gross yearly income requirement rose to EUR 42,000. Residency Malta Agency states that applicants who submitted before 1 April 2024 retain the previous requirement of EUR 32,400, on renewal as well as on first application.
Affects: Nomad Residence Permit[22][23]
2025-08-01Malta's Labour Migration Policy of July 2025 revised work permit fees from 1 August 2025 – first-time applications EUR 600, renewal EUR 150 per year for the duration of the permit, change of employer EUR 600, change of designation EUR 300 – and set the vacancy advertisement requirement, under which applicants eligible under the Key Employee Initiative, the Specialist Employee Initiative, the EU Blue Card Directive and the Skilled Occupation List advertise for a minimum of two weeks within the two months before application on an appropriate local media platform. From the same date, applications from third-country nationals present in Malta on visas that do not allow work are rejected.
Affects: Single Permit, Key Employee Initiative, Specialist Employee Initiative, EU Blue Card[13]
2025-10-01The second phase of Malta's Labour Migration Policy came into effect on 1 October 2025. Employers must advertise the role on the Jobsplus portal and on EURES for three weeks within the two months preceding the application; for Key Employee Initiative, Specialist Employee Initiative, EU Blue Card and Skilled Occupation List applicants the advertisement period is reduced to two weeks.
Affects: Single Permit, Key Employee Initiative, Specialist Employee Initiative, EU Blue Card[8]
2026-03-01A mandatory Pre-Departure Course was introduced for all third-country nationals applying for a single permit for the first time. The Pre-Departure Portal opened on 5 January 2026 and from 1 March 2026 Identita verifies the Pre-Departure Course certificate as part of the work permit application process for new and still-abroad applicants. Part 1 is two online modules of ten to twelve hours each with assessments plus a twenty-minute live online interview verifying English proficiency, to be completed within forty-two days; Part 2 is sector-specific certification for certain occupations. The course fee is EUR 250.
Affects: Single Permit, Key Employee Initiative, Specialist Employee Initiative, EU Blue Card[8][10]

Pending changes

Pending changes
2026-01The Labour Migration Policy's implementation timetable records a review of renewal periods for January 2026, setting three years for Key Employee Initiative, Specialist Employee Initiative, Skilled Occupation List and EU Blue Card applicants and two years for ISCO major groups 1 to 4 outside those schemes. No source confirms that the review has been implemented, so it is recorded as pending rather than as a change that has taken effect.
Affects: Single Permit, Key Employee Initiative, Specialist Employee Initiative, EU Blue Card[13]
2025-08-01The Labour Migration Policy describes a proposed amendment to S.L. 217.17 granting a third-country national a thirty-day period following termination of employment during which he may legally remain in Malta to seek new employment, extendable by a further thirty days to a total of sixty days where he demonstrates sufficient financial resources without recourse to social assistance, and states that the revised grace period will start to be granted from 1 August 2025. No amending instrument was located on legislation.mt, and the consolidated text of S.L. 217.17 on legislation.mt carries no amendment after L.N. 160 of 2014, so the amendment is recorded as pending.
Affects: Single Permit[13]

Verification

Verification
Sources cited26
of which official (tier 1)26
Oldest as-of date2021-03-11
Newest as-of date2026-08-07
Reviewed on2026-08-11
Schema version1.1

Sources

  1. [1] Maltese Citizenship Act (Cap. 188), consolidated text
    Legislation Unit, Office of the State Advocate (Legislation Malta) · statute · Tier 1 · Published 2025-07-24 · Accessed 2026-08-07
  2. [2] Granting of Citizenship by Naturalisation on the basis of Merit Regulations (S.L. 188.06)
    Legislation Unit, Office of the State Advocate (Legislation Malta) · statute · Tier 1 · Published 2025-07-29 · Accessed 2026-08-07
  3. [3] Press release No 52/25 – Judgment in Case C-181/23 Commission v Malta (Citizenship by investment)
    Court of Justice of the European Union, Communications Directorate · official portal · Tier 1 · Published 2025-04-29 · Accessed 2026-08-07
  4. [4] National Minimum Wage
    Department of Industrial and Employment Relations (DIER) · official portal · Tier 1 · Accessed 2026-08-07
  5. [5] Agreement on the European Economic Area, consolidated text (CELEX 21994A0103(01))
    EUR-Lex, Publications Office of the European Union · official portal · Tier 1 · Accessed 2026-08-07
  6. [6] Malta – EU country
    European Union (Directorate-General for Communication) · official portal · Tier 1 · Accessed 2026-08-07
  7. [7] Global Residence Programme Rules (S.L. 123.148), consolidated text
    Legislation Unit, Office of the State Advocate (Legislation Malta) · statute · Tier 1 · Accessed 2026-08-07
  8. [8] Second phase of Malta's Labour Migration Policy
    Identita · official guidance · Tier 1 · Published 2025-10-01 · Accessed 2026-08-07
  9. [9] Expatriates Unit – Non-EU Nationals / Non-Employment Permits / Long-Term Residence
    Identita · official portal · Tier 1 · Accessed 2026-08-07
  10. [10] Expatriates Unit – Single Permit Pre-Departure Course
    Identita · official guidance · Tier 1 · Accessed 2026-08-07
  11. [11] Acquisition of Citizenship
    Agenzija Komunita Malta (Community Malta Agency) · official portal · Tier 1 · Accessed 2026-08-07
  12. [12] Citizenship by Naturalisation on the Basis of Merit – Legal Basis
    Agenzija Komunita Malta (Community Malta Agency) · official guidance · Tier 1 · Accessed 2026-08-07
  13. [13] Malta Labour Migration Policy (July 2025)
    Government of Malta · official guidance · Tier 1 · Published 2025-07-01 · Accessed 2026-08-07
  14. [14] Status of Long-term Residents (Third Country Nationals) Regulations (S.L. 217.05), consolidated text
    Legislation Unit, Office of the State Advocate (Legislation Malta) · statute · Tier 1 · Published 2021-03-11 · Accessed 2026-08-07
  15. [15] Malta Permanent Residence Programme Regulations (S.L. 217.26), consolidated text
    Legislation Unit, Office of the State Advocate (Legislation Malta) · statute · Tier 1 · Published 2025-07-22 · Accessed 2026-08-07
  16. [16] Malta Retirement Programme Rules (S.L. 123.134), consolidated text
    Legislation Unit, Office of the State Advocate (Legislation Malta) · statute · Tier 1 · Accessed 2026-08-07
  17. [17] Nomad Residence Permits (Income Tax) Rules S.L. 123.210 – guidelines
    Malta Tax and Customs Administration · official guidance · Tier 1 · Published 2026-03-12 · Accessed 2026-08-07
  18. [18] Special Schemes (personal tax)
    Malta Tax and Customs Administration · official guidance · Tier 1 · Accessed 2026-08-07
  19. [19] Tax Rates for Individuals – 2026
    Malta Tax and Customs Administration · official guidance · Tier 1 · Accessed 2026-08-07
  20. [20] New Tax Rates, 2026 – Budget Amendments
    Malta Tax and Customs Administration · official guidance · Tier 1 · Accessed 2026-08-07
  21. [21] Tax Residence
    Malta Tax and Customs Administration · official guidance · Tier 1 · Published 2025-08-29 · Accessed 2026-08-07
  22. [22] Nomad Residence Permit – Eligibility
    Residency Malta Agency · official portal · Tier 1 · Accessed 2026-08-07
  23. [23] Nomad Residence Permit – FAQs (version 14.1)
    Residency Malta Agency · official guidance · Tier 1 · Published 2026-04-17 · Accessed 2026-08-07
  24. [24] Nomad Residence Permits (Income Tax) Rules (S.L. 123.210), consolidated text
    Legislation Unit, Office of the State Advocate (Legislation Malta) · statute · Tier 1 · Published 2023-12-07 · Accessed 2026-08-07
  25. [25] Conditions of Entry and Stay of Third Country Nationals for the purpose of Employment as Seasonal Workers Regulations (S.L. 217.20), consolidated text
    Legislation Unit, Office of the State Advocate (Legislation Malta) · statute · Tier 1 · Published 2024-03-08 · Accessed 2026-08-07
  26. [26] Conditions of the Entry and Residence of Third-Country Nationals for the Purpose of Highly Qualified Employment Regulations (S.L. 217.27), consolidated text
    Legislation Unit, Office of the State Advocate (Legislation Malta) · statute · Tier 1 · Published 2023-12-22 · Accessed 2026-08-07

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