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 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, and reside in Malta for more than 3 months. The eligible countries include EU Member States together with nationals of Switzerland, Lichtenstein, Norway and Iceland.
Eligibility for a Ordinary residence in Malta
- 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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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.
Ordinary residence in Malta FAQ
Are EU nationals eligible?
Yes, all EU member states and EEA nationals are eligible to apply for the ordinary residence scheme in malta.
Are non-EU nationals eligible?
Non-EU nationals can apply but applications are approved on the discretion of the authority.
Is there a minimum stay to qualify for the ordinary residence?
The malta ordinary residence scheme requires each applicant to physically be in Malta for at least 183 days in any given calndar year. Les days can be considered if due to work related travel.
What is the application process?
The process varies depending on what your registration requirements are. For example, self-employed and employed persons require different application and documents
Is there an application fee?
There is no application fee if you are an EU or EEA/Swiss national or a family member who is a citizen of these countries. The application requires a residence permit (e-residence card).
Where can I apply for the ordinary residence in Malta?
Application for the malta ordinary residence scheme can be done at the Department for Citizenship and Expatriates Affairs. However, we strongly recommend getting professional help when applying. Our licensed service providers can advice you on the best registration for your needs and it will save you time. Fill out your details below to be connected to one of our reputable service providers.
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