Malta

Malta operates a remittance-based tax system for non-domiciled residents: foreign income is only taxed if remitted to Malta, and there is no tax on foreign capital gains even if remitted. Combined with EU membership, English-speaking environment, and a sophisticated financial services sector, Malta offers a unique proposition for international tax planning.

The minimum tax on remitted income is EUR 5K per year. For domiciled residents, income tax is progressive to 35%. Malta has no wealth tax, no inheritance tax, and no gift tax. Corporate tax is nominally 35% but reduces to 5% effective through the imputation system for qualifying shareholders.

The Malta Permanent Residence Programme (MPRP) requires a EUR 100K + contribution to the government, EUR 50K + property purchase or EUR 12K + annual rental, and qualifying investment. The Malta Citizenship by Naturalisation for Exceptional Services by Direct Investment requires EUR 600K -750,000 contribution plus property and donation requirements, with a 12-36 month residency requirement before citizenship.

The Malta Exceptional Investor Naturalisation (MEIN) fast-track citizenship option was formally abolished in April 2025 following an ECJ ruling. Malta remains the only EU country offering a legal pathway to citizenship through investment, albeit with genuine residency requirements.

Malta's strategic location and sophisticated financial services sector make it a premier jurisdiction for international structuring despite increased regulatory scrutiny.