ARTICLE · 27 AUGUST 2024

Malta Tax Residency Certificate

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A Malta Tax Residency Certificate (TRC) is issued by the Maltese Inland Revenue Department that confirms on an official level an individual's tax residency status in Malta.

MaltaTax

Chris Armstrong

A Malta Tax Residency Certificate (TRC) is issued by the Maltese Inland Revenue Department that confirms on an official level an individual's tax residency status in Malta. Tax residence certificates are frequently utilised in conjunction with treaties that aim to prevent double taxation. The purpose of these agreements is to shield taxpayers from paying taxes to two different jurisdictions on the same income. To ascertain whether a jurisdiction has the primary authority to tax an individual's income under such arrangements, a Malta Tax Residency Certificate is frequently necessary. However, being granted the Malta Tax Residency Certificate is subject to the beneficiary satisfying the Maltese Inland Revenue that you're a tax resident of Malta in terms of Maltese domestic law as stated below from the Revenue Office:

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