The Republic of Malta is a densely-populated archipelago situated in the heart of the Mediterranean Sea. It lies to the south of Italy, east of Tunisia, and north of Libya.
Geographical Location: Malta occupies a strategic position in the Mediterranean region, serving as a bridge between Europe and North Africa.
Historical Background: As a former British colony, Malta has a rich historical heritage influenced by various civilizations, including Phoenician, Roman, Arab, and Norman.
Membership: Malta is a member of prominent international organizations, including the European Union, the Schengen Area, and the Commonwealth.
Population: With a population of approximately half a million inhabitants, Malta is one of the most densely-populated countries in the world.
Capital: Valletta serves as the capital city of Malta, known for its historic architecture and cultural significance.
Official Languages: Maltese and English are recognized as the official languages of Malta, reflecting the country’s cultural and linguistic diversity.
Currency: Since 2008, the Euro (EUR) has been the official currency of Malta, facilitating economic integration with other European nations.
Malta became independent from Britain in 1964 and has been a republic since 1973. It is a democratic country with respect for the rule of law. Malta is a member of major international organizations including the Council of Europe, Europe’s Schengen Area, the European Union, the Eurozone, and the International Monetary Fund.
Malta has a sound infrastructural framework. Telecommunications, postal services, banking, and hospitals and health services, as well as all other important public services are efficient and of a very high standard. Air Malta operates 35 flight routes mostly within Europe and the Mediterranean region, and many other European airlines operate flights to Malta. There is also a regular sea link with Italy.
The English-speaking population makes integration and communication easy. All official documentation is in English, commercial and business relationships are conducted in English, and laws are in English and Maltese. There are also private English-speaking schools, which offer a high level of education; the University of Malta is open to children of permanent residents. There are also a number of private hospitals offering high-quality medical services. Malta has been ranked 5th in the world by the World Health Organization for medical services and facilities.
The Maltese program residency-by-investment program requires a minimum net-worth of EUR 500,000 to qualify. Granted typically in less than 6 months and starting as low as EUR 110,000, this program allows for visa-free access to the Schengen Area and the right to reside indefinitely in Malta.
The main applicant must meet one of the following options:
The applicant must also make further government contributions of:
Malta is an island country in the Mediterranean Sea and lies close to neighboring Italy, Libya, and Tunisia.
With a total population of around 500,000, Malta has the smallest capital city in the EU.
Before we dive into the various residence programs, there are certain terms and caveats that are applicable to all of the programs.
ARM: The application process for the Global Residence Programme must be managed through an authorized registered mandatary/mandatory (ARM). The ARM is an individual with the legal right to practice as an advocate, legal procurator, notary public, accountant, or financial services practitioner in Malta. They must also be registered with the Commissioner of Revenue. Your application will not be valid until it is signed and submitted by an ARM.
FIT AND PROPER PERSON: While the language used in the application guidelines are vague, being a “fit and proper person” merely means that you need to prove you don’t have a criminal record by submitting an apostilled police conduct certificate. The certificate cannot be issued earlier than six months prior to the date of your application.
You must also submit a sworn declaration taken before a Commissioner of Oaths in Malta affirming that you do not have any ongoing civil or criminal proceedings. The Commissioner can ask further questions until they are satisfied that you qualify for this requirement. The Commissioner can consider a number of factors, including whether you are of good conduct and morals, your reputation and character, convictions for fraud, disqualification by professional or regulatory bodies, bankruptcy, involvement with terrorist organizations, money laundering, child abuse, past experiences with the Maltese government, and more. Each individual included in your application — dependents and household staff — must make the same sworn declaration.
HEALTHCARE: In order to qualify for the program, you must also obtain health insurance with a company licensed in Malta or a global health insurance coverage from a reputable company. You must submit a certified copy of the insurance policy with your application for residency.
While we have not been impressed with healthcare in much of Europe, according to a survey conducted by Number, Malta has the second-best healthcare system in Europe and EU health card holders can make use of subsidized healthcare locally. If you are not from the EU, you are best off obtaining a private insurance policy.
INTERNATIONAL DOCUMENTS: Any documents that you submit in your application that were not issued by Malta must be accompanied by an Apostille Certificate, as per the Hague Convention of 1961. If the jurisdiction that issued your public documents does not follow the Hague Convention rules for apostilles, your documents must be legalized by a notary or lawyer. Furthermore, all documents that are not in English must have a certified English translation.
NO OTHER MALTA TAX PROGRAM: This goes without saying, but you can’t stack tax benefits from different Malta residency programs on top of each other.
PROPERTY REQUISITES: The localities that comprise the south of Malta include Birżebbuġia, Cospicua, Fgura, Għaxaq, Gudja, Kalkara, Kirkop, Luqa, Marsascala, Marsaxlokk, Mqabba, Paola, Qrendi, Safi, Santa Luċija, Senglea, Siġġiewi, Tarxien, Vittoriosa, Xgħajra, Żabbar, Żejtun, and Żurrieq.
It is also important to note that the property you rent or lease cannot be used by any person other than you, your dependents, or those you employ. In other words, renting your house out on Airbnb for the six months you are gone is not an option, and neither is subletting. It is not allowed in any of the locations for any period of time.
RENEWAL: If you choose to renew your Malta residency, you will need to provide evidence that you met the conditions for the previous year and that you will fulfill all the requirements for the coming year. This means you should submit your Annual Tax Return showing that you paid the minimum tax of €15,000. You should also provide a declaration that you did not live outside of Malta for more than 183 days.
SUBMISSION AND PROCESSING: Your application and all supporting documents will be submitted to the International Tax Unit at the address: Commissioner for Revenue, International Tax Unit, MFSA Building, Notabile Road, Attard, BKR 3000.
Launched in April 2021 — and replacing the previous Malta Residence and Visa Programme — the Malta Permanent Residence Program (MPRP) will offer options for non-EU nationals, and qualifying family members.
Those looking for a Malta residence card (MPRP) that can support employment opportunities or that allows them to redeem a qualifying investment after 5 years may also find this option attractive.
To be eligible for this program, you must meet the following requirements:
You are also allowed to include family members in your residency request. The following dependents are eligible:
The MPRP can eventually lead to citizenship, but it is a rather long process.
After you have gained Malta residency and lived there for five years, you can apply for citizenship. However, you will need to have resided in Malta for a full 12 months immediately before the date of application. Additionally, you will need to have lived in Malta for 4 of the 5 years prior to those 12 months.
At this point, you will also need to be able to prove that you have an adequate knowledge of Maltese or English.
Dual citizenship is recognized in Malta. You are not required to renounce your previous nationality to become a citizen of Malta.
Taxation of New Residents
The basis for taxation under the Maltese tax is based on residence and domicile. Residence for Malta tax purposes shows an intention to reside in Malta indefinitely. It may also be a basis of physical presence in Malta of at least 183 days.
Non-tax residents of Malta or those who are non-domiciled in Malta are taxable only on Malta source income and gains. Non-domiciled Malta residents are taxable on remittance only on foreign source income, not on foreign-source capital. It should be remitted to Malta only and is subjected to a minimum tax of €5,000. The minimum tax applies to individuals and couples who earn at least €35,000 in annual income outside Malta. Income and capital gains in Malta are applicable to personal income taxes.
Capital gains outside Malta will be outside the scope of Maltese tax regardless if remitted to Malta or not. Capital and savings remitted to Malta also fall outside the scope of Maltese tax.
Foreign workers are required to have the proper visas and work permits in Malta, as established by immigration laws. Work permits must be secured for employees, and sponsored by a locally licensed and incorporated entity, which can be a problem for companies just entering the Maltese market.
A worker from a non-EU country must first obtain a visa to enter Malta and then apply for the residence/work permit once in Malta.
The Employment and Training Corporation is at present the entity that processes applications for the issue of employment licenses (previously known as work permits) with regards to foreign nationals to be employed in Malta. ETC was delegated this responsibility in August 2005.
If you are not a citizen of an EU country, you need an employment license in order to be able to work in Malta. EU nationals [except citizens of Croatia], EEA and Swiss nationals do not require an employment license to work in Malta.
| Unskilled Workers |
| Sales Executive |
| Forklift Driver |
| Truck and Forklift Driver |
| Maintenance Technician |
| Marble Cutter |
| Truck / High-up Driver |
| Skilled Workers |
| Machine Operator |
| CNC Marble Cutter |
| Marble Fitter |
| Construction Laborer |
The island nation of Malta is a popular destination for expatriates as well as international businesses. If your company is planning to expand operations to Malta, you’ll probably want to relocate a talented group of existing employees and hire some new team members abroad. While working in Malta certainly comes with its advantages, you’ll need to ensure that any foreign employees you hire have the appropriate visas and permits to do so legally.
If you’re not sure how to get a work visa in Malta, you run the risk of operational delays and even fees if your company is noncompliant with the local laws and regulations.
Malta offers a variety of visas for foreign nationals, including tourist visas, business visas, and visas for medical purposes. Foreign nationals who intend to travel to Malta to work have a few options when it comes to visas:
In addition to a long-stay visa, foreign employees will need a work permit. In Malta, this permit is known as an employment license.
Typical Maltese visa requirements include:
Foreign nationals will also need an employment license to work in Malta. The requirements for a Maltese employment license include:
Malta is one of the best countries to live and work because of its economy, employment rate, and climate. Malta offers a great job outlook for skilled workers in various industries with wages lower than average across Europe.
These wages could go much higher because of the low cost of living compared to the other European countries. English is spoken by 88% of the individuals residing in Malta, making it an excellent option for those individuals who want to move to Malta and communicate comfortably.
The working hours in Malta are 40 hours per week following a five-day workweek, where the employees are entitled to 25 days of annual leave in a year.
Maternity leave
Working women can avail of 14 weeks of paid maternity leave and can take an additional four weeks of unpaid leave. They can avail of maternity leave two weeks before their due date.
Parental Leave
Male and female workers are entitled to unpaid parental leave for four months in case of birth or adoption of a child. They can take these four months of leave until the child is eight.
The average salary in Malta is 4,620 Euros per month, ranging from 1,170 Euros to 20,600 Euros monthly. The monthly average wage includes housing, transport, and other benefits where the salaries differ based on the job role.
Overseas workers moving to Malta will be subject to a higher tax for the first 183 days in 12 months. After which, the tax is deducted based on the income, where the maximum deduction will be 35% of the annual gross income.
The Social Security Act provides several benefits, including retirement and disability pensions, sickness, injury and unemployment benefits, medical assistance, and child care benefits.
If an individual wants to avail of these benefits, the employees and employers must pay 10% of their gross salary as Social Security Contributions (SSC). This will cover the social security payments in case of sickness, injury, unemployment, pensions, and child benefits.
Individuals living in Malta can also access public health care services in keeping with the entitlements described by the Ministry of Health.
