RESIDENCY SOLUTIONS

The Malta Ordinary Residence Scheme

The Ordinary Residence Scheme is specifically designed for EU & EEA nationals to transfer their tax residence to a tax-efficient jurisdiction

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The Malta Ordinary Residence Scheme

The Ordinary Residence Scheme is specifically designed for EU & EEA nationals to transfer their tax residence to a tax-efficient jurisdiction. The eligible countries include EU Member States together with nationals of Switzerland, Lichtenstein, Norway and Iceland.

 

The Malta Ordinary Residence Scheme Eligibility

  • Nationalities eligible include all EU member states and EEA nationals, incl. Switzerland, Liechtenstein, Norway and Iceland.
  • Non-EU nationals have the possibility to apply but must be approved at the discretion of the authorities
  • Applicants need to be able to demonstrate financial independence, no complex eligibility testing required.
  • Must obtain a local residence, either purchased or rented, prior to the application being submitted.
  • Beneficiaries of the scheme may enter into any business or employment in Malta.
  • Holders of permits from this scheme may apply for other available residence programmes later.

Malta Ordinary Residence Highlights

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For Nationalities from EU and EEA
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Non-EU & EEA May Apply
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No Eligibility Testing Required
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Must Obtain Local Residence
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Income Tax on Remittance Basis

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Income Based on Remittance Tax System

Maltese residence benefiting from the Ordinary Residence Scheme and who are not domiciled in Malta are taxable on a remittance basis. This means residents are not taxable on foreign source income not received in Malta, and not taxable on capital gains arising outside Malta.

The minimum annual tax for residents who are not domiciled in Malta is €5,000 and must earn at least €35,000 annually.

The ordinary residence permit scheme allows its beneficiaries to take up residence and physically live in Malta and take up employment and do business on the Island.

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