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Malta · NRP · Taxes

Taxes on the Malta NRP

Partially verified Last verified June 15, 2026 Reviewed by Henry van de Vorming

Tax is the part of a move people underestimate most. Here's how Malta treats a NRP holder's income — when you become a tax resident, what happens to foreign earnings, and the official basis for each. It's information, not tax advice.

The tax position

Treatment
Special tax regime
Named regime
Nomad Residence Permits (Income Tax) Rules (S.L. 123.210)
Tax-residency trigger
183 days
Income threshold
€3,500/mo

How it works

No Maltese tax on authorised-work income for the first 12 months; thereafter a reduced flat rate of 10% under S.L. 123.210 (per the legal notice/MTCA guidelines). Holding the permit does not by itself grant tax residency.

When you become a tax resident

The usual trigger is time: spend more than 183 days in Malta in the relevant period and you're generally treated as a tax resident. But a day-count is rarely the whole story — having a permanent home available to you, or your family and centre of life in Malta, can make you resident sooner. Once resident, the treatment above applies to your income.

If you stay tax-resident somewhere else too, a double-taxation treaty between Malta and that country usually decides which one taxes a given slice of income — another reason to get personal advice before you move money or change residency.

Malta tax & the NRP: FAQ

Malta tax & the NRP: FAQ

When do I become a tax resident in Malta?

As a rule of thumb, spending more than 183 days in Malta in the relevant period makes you a tax resident — though residency can also be triggered earlier by having a permanent home or your centre of life there. The exact test is in the notes above.

Is my foreign income taxed in Malta?

Malta offers a special tax regime (Nomad Residence Permits (Income Tax) Rules (S.L. 123.210)) — see the conditions and rate above to check whether you qualify.

Does the NRP come with a tax break?

Effectively yes — malta offers a special tax regime (Nomad Residence Permits (Income Tax) Rules (S.L. 123.210)) — see the conditions and rate above to check whether you qualify. A double-tax treaty between Malta and your home country may further affect the result.

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