Non EU Programmes

Malta forms part of the European Union and the Schengen Area respectively, hence, it offers a number of opportunities to third country nationals wanting to relocate or invest in the island.

Personal Taxation

When a foreign national obtains tax residence in Malta he/she will be considered to be resident not domiciled in Malta for tax purposes and charged to tax on the following;

  • Income and Capital Gains arising in Malta;
  • Foreign income which is received in Malta.

Any Capital Gains arising outside of Malta are not taxed even if they are received in Malta.

There are a number of programmes designed for third country nationals wanting to obtain residence and/or tax residence in Malta.