Ordinary Residence


The concept of ordinary residence in Malta is taking into account several factors which essentially link you to Malta. Some of the factors considered are the duration of your presence in the country, the frequency, regularity and nature of visits of the country, as well as business and family ties.

Moreover when an individual intends to reside in Malta for a period longer than three months, he is obliged to apply for an e-Residence card. Prior to this application, the applicant is obliged to lease or purchase a property in Malta in order to enhance the link with the Maltese islands. With an e-residence card, one would be considered as a temporary Maltese resident and thus can travel through the Schengen zone with a valid e-Residence card, without the need to procure a Visa.

The current tax brackets which currently relate to taxation of chargeable income in Malta are as follows:

Single Rates
From To Rate Subtract (€)
€0 €9,100 0% €0
€9,101 €14,500 15% €1,365
€14,501 €60,000 25% €2,815
€60,001 and over 35% €8,725
Married Rates
From To Rate Subtract (€)
€0 €12,700 0% €0
€12,701 €21,200 15% €1,905
€21,201 €60,000 25% €4,025
€60,001 and over 35% €9,905
Parent Rates
From To Rate Subtract (€)
€0 €10,500 0% €0
€10,501 €15,800 15% €1,575
€15,801 €60,000 25% €3,155
€60,001 and over 35% €9,050

Furthermore, individuals who are ordinarily resident but not domiciled in Malta and who are in receipt of foreign source income of €35,000 (which is not remitted to Malta), would now be subject to a minimum Malta income tax liability of €5,000 per annum.

For further information about how GVZH Advocates can help you with your citizenship and/or residency requirements, kindly contact us on privateclients@gvzh.com.mt.