A More Strategic Approach to Your International Tax Position
Malta offers a distinctive framework for internationally mobile individuals, families and business owners. We help you understand how residence, property and international interests may fit into a Malta-based strategy.
A European Base With International Tax Considerations
For internationally mobile individuals, where you live can have a significant impact on how your income, investments and assets are treated.
Malta has established tax frameworks that can be relevant to individuals who relocate, invest or establish business interests in the country. The appropriate treatment depends on your individual circumstances, including residence, domicile, income source and how income is received.
Prime International Partners helps you understand the property and relocation considerations first, while connecting the wider process with appropriate professional support where specialist tax advice is required.
Why Malta Is Considered by International Families & Entrepreneurs
1
Your status matters
Malta's tax treatment can differ depending on whether an individual is resident, ordinarily resident and/or domiciled in Malta.
2
Understand what is brought into Malta
For individuals who are resident but not domiciled in Malta, specific rules may apply to foreign-source income, including income remitted to Malta.
3
Potentially attractive regimes
Certain residence programmes and special schemes may provide specific tax treatment for qualifying individuals who meet the relevant conditions.
4
A strategic European base
Malta can also be relevant to entrepreneurs and internationally active businesses considering their European presence, subject to the applicable corporate and tax rules.
A Framework Designed forInternational Individuals
Malta operates a progressive personal income tax system, while specific rules and special schemes can apply to qualifying individuals.
Personal Tax
Standard individual income tax rates apply according to the individual's circumstances and applicable tax rules.
Special Schemes
Certain programmes can provide qualifying individuals with specific tax treatment, including a 15% rate on qualifying foreign-source income remitted to Malta, subject to the relevant conditions and minimum tax requirements.
Remittance Basis
For certain individuals who are not domiciled or not ordinarily resident in Malta, foreign-source income may be taxable in Malta when received in Malta, subject to the applicable rules.
Your Property Decision Should Fit the Bigger Picture
For international clients, buying a property in Malta is rarely an isolated decision.
Residence, property ownership, investment objectives, family circumstances and tax considerations can all form part of the same relocation strategy.
Prime International Partners brings the property and relocation conversation together, helping you understand the wider considerations before moving forward.
Understand
Your objectives, current position and plans for Malta.
Explore
Property, residence and structuring considerations relevant to your situation.
Coordinate
Connect with the appropriate professional specialists when regulated tax or legal advice is required.
Prime International + Realux
More Than Property. A Complete Relocation Journey.
Finding the right property is only the beginning. Together with our sister company ReaLux, we help international clients navigate the wider journey of establishing themselves in Malta.
Prime International Partners
Your Property Partner in Malta
Prime International Partners focuses on carefully selected Malta real estate, helping international clients with property purchases, sales and rentals.
Buy
Sell
Rent
ReaLux
Support Beyond the Property
ReaLux is our partnering sister company, providing wider intermediary and relocation support for individuals and families moving to Malta.
From finding the right property to navigating the wider move, Prime International Partners and ReaLux work together to create a more seamless experience in Malta.
Prime International Partners and ReaLux are not licensed tax advisers, accountants or CPA firms and do not provide regulated tax, accounting or legal advice. Information presented on this website is for general informational purposes only and should not be relied upon as professional advice.
Tax treatment depends on individual circumstances and may change according to applicable Maltese and international laws and regulations. Any reference to potential tax advantages or rates is illustrative only and does not constitute a guarantee of a particular tax outcome.
Clients should obtain independent advice from appropriately qualified and licensed tax, legal and financial professionals before making any relocation, property, investment or tax-planning decision.
