The Republic of Malta is located in southern Europe and consists of several islands. It is situated centrally in the Mediterranean, 93 km south of Sicily and 288 km east of Tunisi. Malta covers just over 316 sqkm in land area, making it one of the world’s smallest and most densely populated countries (about 300,000 inhabitants). Its capital is Valletta. The country has two official languages, Maltese and English, with Maltese being considered the national language. Malta gained independence from the United Kingdom in 1964 and became a republic in 1974, whilst retaining membership in the Commonwealth of Nations. It is a member of the United Nations (since 1964) and a member of the European Union (since 2004), party of the Schengen Agreement and member of the Euro zone. You can find more information here.

Main Advantages

  • Favorable tax regime with a 15% flat rate on income remitted to Malta from foreign source
  • Travel to all Schengen States without Visa
  • Comprehensive tax treaty network
  • De legge there is no required legal minimum presence necessary. We recommend however to not stay more than 183 days/year in another jurisdiction
  • Favourable geographic location, popular tourist destination, English is official language


  • There is a minimum tax liability. For EU/EEA/Swiss citizens the minimum liability is 25.000USD; for all others 31.000USD
  • Income tax: 15% on any income remitted to Malta from foreign source; 35% on any income arrising from Malta
  • Capital gain tax: Flat rate of 12% with some exceptions
  • Inheritance / Gift tax: None
  • Wealth / Net Worth Tax: None

Cost of Living

  • Valetta, Malta is currently ranked 225 out of 780 places for cost of living. The rent of a 1BR appartment can be 25.000USD/year and purchase prices starting at 600.000USD. For more details click here.


  • Income of at least 25.000€ or capital assests in excess over 375.000€
  • Real estate investment or subscription to a tenancy agreements
  • Annual tax filings