Maltese Citizenship & Taxation

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CItizenship and taxation are not directly correlated within the Maltese tax system, allowing favourable tax treatment of non-domiciled individuals.

Taxation of Maltese Citizens based on Residence and Domicile. Malta Citizenship does not alone alter the tax treatment of persons acquiring Maltese Citizenship under the Malta Citizenship by Merit Regulations. Maltese citizenship alone does not change the tax treatment of an individual or family acquiring citizenship unless they take up tax residence in Malta.

Malta Taxation & Citizenship in a Nutshell

Maltese citizenship alone does not change the tax treatment of an individual or family acquiring citizenship unless they take up tax residence in Malta. Malta's connecting factors for tax jurisdiction are residence and domicile (not nationality) and therefore the tax implications of Malta Citizenship & Taxation result from the programme's residency requirement and not citizenship itself.