RESIDENCY & SPECIAL TAX STATUS
15% flat tax rate on foreign income, remitted to Malta Maximum tax liability: €7,500 for the main applicant + €500 for each of his/her dependents 0% tax on foreign capital gains or wealth
min. of 90 days in Malta over a 5-year period, but not more than 183 days in any other jurisdiction
for all nationalities alike
beneficiary + dependants
Receive pension income in Malta and this must constitute at 75% of taxable income
Pay flat rate of 15% tax on a pension remitted to Malta.
The minimum amount of tax payable is €7,500 p.a for the beneficiary and €500 p.a for every dependent
Rent property in Malta for a min of €9,600 p.a (or €8,750 for Gozo/South)
or
purchase for at least €275.000 (or a min. of €220.000 for Gozo/South)
P.S. Property could be rented / purchased after the official approval of application
