Expat Taxes in Malta
Planning your move to Malta? Here is everything you need to know about expat taxes for digital nomads and expats in 2026.
Malta’s tax system is highly lucrative for foreign residents due to its non-domiciled (non-dom) regime.
- Remittance Basis: Under the Nomad Residence Permit, foreign-sourced income is explicitly tax-exempt as long as it is not remitted to a Maltese bank account.
- Capital Gains: Foreign capital gains are completely tax-free, even if brought into Malta.
- Corporate Tax: The headline rate is 35%, but a unique imputation system allows foreign shareholders to claim refunds, reducing the effective corporate tax rate to 5%.
- Crypto: Highly favorable; long-term holdings are generally not taxed as capital gains, though day trading is treated as business income.
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