Malta Resident Non-Dom Taxation

Malta's remittance basis tax system for non-dom individuals resident in Malta

Malta resident non-dom taxation is Malta's remittance-basis tax system for individuals who are resident in Malta without being domiciled in Malta. Under article 4(1) of the Income Tax Act, Maltese-source income and Maltese capital gains remain taxable in Malta, foreign income is generally taxed only to the extent received in Malta, and foreign capital gains remain outside the Maltese tax net even if later brought to Malta. The familiar 15% rate is not the default resident non-dom rate. It is an elective rate available under certain special tax status programmes, including the Global Residence Programme and the Malta Retirement Programme.