Individuals who are residents and domiciled in Malta are subject to tax on their world-wide income.

Individuals who are residents but not domiciled in Malta can benefit from the so-called ‘non-dom’ tax regime. The concept of the ‘non-dom’ tax regime in Malta is very similar to the ‘UK non-dom’ tax regime which has attracted many high net-worth individuals to relocate to the UK.

Individuals who are residents but not domiciled in Malta are taxable in Malta on their foreign income only to the extent that such foreign income is remitted or received in Malta. They are not subject to tax on foreign sourced capital gains irrespective of whether these gains have been remitted to Malta.  Local sourced income remains taxable in Malta.

Although an individual might not be subject to tax in Malta he or she is still obliged to file a Malta tax return on an annual basis.

Recently Malta has started offering the possibility to submit online tax returns for individuals.

Personal tax returns are to be submitted by not later than the end of June of the following year to which they relate. For example, the Malta 2022 tax return (basis year) is due by the end of June 2023. 

How can FF International help?

We have more than 20 years of experience in the provision of Malta tax services to individuals.

Apart from Malta personal tax return, the preparation we provide a vast spectrum of services relating to Malta personal tax.

These services include:

• Personal tax advisory services
• Registration of individuals with the Revenue Authorities in Malta
• Preparation and submission of personal tax returns
• Application of special residence schemes
• Application for tax residence certificates
• Review of statements and assessments issued by the Commissioner for Revenue
• Filing of objections and negotiations with the CFR and VAT department to settle tax disputes

Learn more on Personal Tax Services

Learn more on Corporate Tax Services 

Contact Us

CONTACT US to request expertise advice