Tax Atlas

Digital nomad taxes in Malta

What a digital nomad needs to know about Malta: the visa and its income test, when Malta starts taxing you, what you would pay if you become tax resident, and the regimes (or territorial rules) that can lower it — every figure sourced.

Verified August 21, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · income tax only, not tax advice

The Malta digital nomad visa

Nomad visa exists
Nomad Residence Permit (as of 2021)KPMG Malta“The permit is issued for one year and can be renewed for up to four years.”View source · accessed 2026-08-21 — Malta's digital nomad visa, the Nomad Residence Permit, launched in 2021 and is administered by the Residency Malta Agency. It targets non-EU nationals who work remotely for an employer, company or clients outside Malta.
Nomad visa income requirement
EUR 42,000 / year (as of 2024)Residency Malta Agency - Nomad Residence Permit“an applicant must have a minimum gross yearly income of €42,000. Applicants who submitted their application prior to 1st April 2024 will still retain the same annual gross income requirement of €32,400”View source · accessed 2026-08-21 — Applicants must show a minimum gross yearly income of EUR 42,000 (about EUR 3,500/month). This raised threshold applies to applications from 1 April 2024 onward; earlier applications retained the previous EUR 32,400 requirement.
Nomad visa duration
4 years (as of 2026)KPMG Malta“The permit is issued for one year and can be renewed for up to four years.”View source · accessed 2026-08-21 — The Nomad Residence Permit is issued for one year initially and can be renewed for up to four years in total, subject to continuing to meet the eligibility criteria (including roughly five months of physical presence per year).
Nomad visa tax treatment
10% (as of 2024)KPMG Malta“Holders of valid Nomad Residence Permit are subject to tax in Malta at rate of 10% on their income derived from authorised work”View source · accessed 2026-08-21 — Since 2024, Nomad Residence Permit holders are taxed in Malta at a flat 10% on income from authorised remote work, with relief for double taxation. The first 12 months of such income (from the later of the permit issue date or 1 January 2024) are exempt from Maltese tax.

What you would actually pay

Gross annual incomeEffective income tax
$40,00015.8%
$75,00021.4%
$120,00026.5%

Progressive income tax. This is the standard resident scale — it applies only if you become tax resident and are taxed on this income here. Your nomad visa may carry its own tax regime (see below), and a tax treaty can assign the taxing right to your home country instead. Effective rate = total income tax ÷ gross income; income tax only — excludes social security, deductions and sub-national taxes; incomes are converted from USD using an indicative FX snapshot dated 2026-08-20. Standard resident rates. Malta's non-dom remittance basis and the Global Residence Programme (15% flat on remitted foreign income) can change this substantially for qualifying residents. Try your own income and toggle special regimes →

If you do cross into tax residency, Malta’s income tax tops out at 35%PwC Worldwide Tax Summaries“ranging from 0% to 35%. The 35% tax bracket is reached at annual chargeable income in excess of EUR 60,000”View source · accessed 2026-08-21 — the top of the scale behind the figures above. Top marginal rate of Malta's progressive personal income tax scale, reached on annual chargeable income above EUR 60,000 (single-computation resident rates, basis/tax year 2026). A marginal bracket rate on a graduated 0%-35% scale, not a single rate on all income.

When Malta starts taxing you

For a nomad the line that matters is when Malta flips you from visitor to tax resident: 183 daysOECD (AEOI) - Malta Information on Residency for tax purposes“individuals who spend more than six months in Malta in a calendar year are likely to be Maltese tax residents”View source · accessed 2026-08-21. Malta has no single statutory day count in its tax code; PwC notes 'There are few specific rules relating to residence'. In practice, spending more than 183 days (i.e. more than six months) in a calendar year is the primary trigger, but residence is ultimately a facts-based test weighing place of abode, physical presence, intention and personal/economic ties. Stay under it and remain tax resident elsewhere, and you are usually taxed there, not here — but a home, family or economic centre can make you resident on fewer days.

Planning your days? The free 183 Days residency tracker checks your travel log against this exact threshold. Full test, ties and all: am I a tax resident of Malta?

Regimes that can lower your tax in Malta

If you do become tax resident, these are the regimes a relocating remote worker most often leans on to cut the bill — each with its own eligibility, so read the detail before counting on one:

Non dom minimum tax
Ordinarily-resident non-domiciled individuals whose foreign-arising income (with spouse, if married) is at least EUR 35,000 and not fully remitted to Malta are subject to a minimum tax of EUR 5,000 for the year; Maltese tax already paid is credited against it. This is the floor that accompanies the non-dom remittance basis. [source]PwC Worldwide Tax Summaries“income arising outside Malta of at least EUR 35,000 or equivalent, which was not received in Malta in full, should be subject to a minimum tax in Malta of EUR 5,000 for the said year”View source · accessed 2026-08-21
Grp property requirement
To access the GRP's 15% flat rate, applicants must hold Maltese immovable property purchased for at least EUR 275,000, or rented for at least EUR 9,600 per year, with reduced thresholds for property in designated areas of Malta and Gozo. [source]PwC Worldwide Tax Summaries“applicants must hold immovable property in Malta for a purchase price of not less than EUR 275,000”View source · accessed 2026-08-21
Global residence programme
15% (as of 2026)PwC Worldwide Tax Summaries“foreign-source income remitted to Malta by the beneficiary or its dependants being taxed at a flat rate of 15%, subject to a minimum tax of EUR 15,000 per annum”View source · accessed 2026-08-21 — The Global Residence Programme (GRP) taxes foreign-source income remitted to Malta at a flat 15%, subject to a minimum tax of EUR 15,000 per annum, for qualifying non-EU nationals who hold Maltese property (purchase >= EUR 275,000 or rent >= EUR 9,600/year, with lower thresholds in certain areas of Malta/Gozo). The Residence Programme (RP) mirrors it for EU/EEA/Swiss nationals.
Non dom remittance basis
Malta's flagship regime for foreign nationals: residents who are not domiciled in Malta are taxed on a source-and-remittance basis - Malta-source income plus only the foreign income they actually bring into Malta. Foreign capital gains are outside the Maltese tax net even if remitted. [source]PwC Worldwide Tax Summaries“Any person who is ordinarily resident in Malta but not domiciled in Malta is taxable only on income arising in Malta and on any foreign income remitted to Malta”View source · accessed 2026-08-21

Frequently asked questions

Does Malta have a digital nomad visa?

Yes — the Nomad Residence Permit. The income requirement is around EUR 42,000 / year. It runs for 4 years.

Will I pay tax in Malta as a digital nomad?

You generally become tax resident in Malta once you cross 183 days. Malta has no single statutory day count in its tax code; PwC notes 'There are few specific rules relating to residence'. In practice, spending more than 183 days (i.e. more than six months) in a calendar year is the primary trigger, but residence is ultimately a facts-based test weighing place of abode, physical presence, intention and personal/economic ties. Ties like a home or family can trigger residency sooner, so never rely on a day count alone.

What tax would I pay in Malta as a remote worker earning $75,000?

Under Malta's standard resident scale, around 21.4% income tax at $75,000 gross — but only if you become tax resident and are taxed on this income here. Malta's nomad visa or special regimes may lower it, and this excludes social security and any sub-national tax.

Sources

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When to talk to an advisor

This page maps Malta’s general rules for a remote worker. It cannot weigh your treaty position, your ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Malta (and in your home country) review your situation first.