The Nomad Residence Permit enables third country
nationals* who can prove that they are working
remotely from Malta, using telecommunications, to legally reside
and work from Malta, when the entities or customers to whom they
are providing services have no presence in Malta.
On December 7th 2023, the Ministry for Finance and Employment
has issued Updated Nomad Residence Permits Rules, LN 277 of 2023,
coming into effect on 1st January 2024.
The most significant change concerns the income tax for Digital
Nomads, rule 3 (sub-rules 1-3).
Before:
Nomad Residence Permit holders were subject to income tax at
progressive rates, with the top rate being of 35%, as
residents.
And at the same time, Digital Nomads could mitigate the tax
burden in Malta using the double taxation relief as per Malta's tax
treaties (was available only for Digital Nomads who were being tax
residents in one of the contracting states of the tax treaty**).
Consequently, those Digital Nomads
