Europe · EUR

Malta For Solopreneurs - Tax, Immigration, Lifestyle

Reviewed 2026-06-21

Top income tax

35%

Self-employed SS

Yes

VAT

18%

Capital gains

35%

Exit tax

Nomad visa

Yes

/ 100

Tax efficiency34

Ease to enter72

Ease to exit81

Cost of living63

Internet30

English100

How is this scored?

Malta taxes residents on a remittance basis unless they are both domiciled and ordinarily resident, so foreign income kept offshore is generally untaxed for non-domiciled solopreneurs. Personal income tax is progressive up to 35%, there is no wealth, inheritance, or individual exit tax, and special flat 15% regimes plus a 10% nomad permit rate make it attractive for relocating remote workers. The headline corporate rate is 35% but Malta's full imputation and shareholder refund system can cut the effective rate on distributed profits sharply, and English is an official language.

Personal income tax

Income tax structureProgressive

Top income tax rate35%

Entry income tax rate0%

Top rate threshold$64,800

Taxation basisRemittance

Local/state income taxNo

Social security

Self-employed social securityYes

Employee SS rate10%

Employer SS rate10%

Indirect & other taxes

VAT standard rate18%

Capital gains rate35%

Long-hold CGT exemptionNo

Wealth taxNo

Inheritance/gift taxNo

Property taxNo

Exit & residency

Exit taxNo

EU/EEA deferralNo

Days to trigger residency183 days

Corporate

Corporate income tax rate35%

WHT on dividends0%

CFC rulesYes

Incentives & special regimes

Special expat regimeYes

Expat regime nameGlobal Residence Programme and Highly Qualified Persons rules (flat 15%)

Immigration & setup

Digital nomad visaYes

DNV monthly income requirement$3,780

Entrepreneur visaNo

Ease of setup3 / 5

Lifestyle

Cost of living index68

Internet speed135 Mbps

English proficiencyHigh

Civil liberties88

Digital nomad visa

Malta runs the Nomad Residence Permit, which lets you live here legally while earning from clients or an employer abroad. You need to prove $4,005/mo.

ProgramNomad Residence Permit

Income requirement$4,005/mo (EUR 3,500/mo gross minimum (EUR 42,000/year); updated to EUR 42,000 from EUR 32,400 for applications after 2024-04-01)

Duration1 year

Renewablerenewable up to 4 years total (3 renewals possible)

Application fee$343 (EUR 300 non-refundable administrative fee for initial application and each renewal)

Processing time30 working days from receipt of funds

Familyspouse (registered marriage or 2+ year unregistered partnership including same-sex), dependent children under 18 (including adopted), unmarried children over 18 if financially dependent or unable to support themselves

How it is taxed

Foreign-sourced income exempt from tax for first year; thereafter taxed at flat 10% rate on authorised work income. Income kept abroad remains outside Maltese taxation. Updated MTCA guidance issued January 2026.

What you need to qualify

remote work for foreign employer or self-employed serving foreign clients
work using telecommunications technology
third-country national (non-EU/EEA/Swiss)
valid travel documents
clean criminal record
health insurance covering EU risks
valid property rental or purchase agreement

Official source Compare every nomad visa

Verified 2026-07-17 · high confidence

Golden visa

Malta offers residency by investment from $77k. Unlike the nomad route, this buys residency through capital rather than proven income.

Malta Permanent Residence Programme (MPRP)

Route	From	Notes
Property purchase + contributions	$413k	EUR 375k property (South Malta/Gozo) + govt contribution; ~EUR 500k all-in
Property lease + contributions	$77k	EUR 14k/yr lease + EUR 500k assets (EUR 150k liquid)

Residency grantedPermanent residence (lifetime)

Physical presencenone

Path to citizenshipNot via MPRP; standard naturalisation after 5 years is separate

Closed to11 nationalities

Official source Compare with other programs

Verified 2026-07-08 · high confidence

Citizenship by investment

Malta has no live citizenship-by-investment route. The program below is kept on record so you can see what closed and when.

Citizenship by Naturalisation for Exceptional Services by Direct Investment (former golden passport / MEIN)

Status: terminated. TERMINATED. CJEU Grand Chamber ruled 29 Apr 2025 (Case C-181/23) the scheme breaches EU law (Art 20 TFEU, Art 4(3) TEU). Act XXI of 2025 (published 24 Jul 2025) repealed the investor-citizenship provisions. No live investment route to a Maltese passport in 2026. MPRP residency program remains active but does NOT lead to citizenship.

Route	From	Notes
TERMINATED	varies	former repealed route: EUR 600k (36mo) or 750k (12mo) contribution + property + donation

Residency requirementn/a (terminated)

Processing timen/a

Dual citizenshipAllowed

Official source Compare with other programs

high confidence

Sources

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Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.