TAXATION IN MALTA

Individuals who are residents and domiciled in Malta pay income tax on their worldwide income. Rates are progressive up to 35%. Individuals who are resident, but not domiciled in Malta pay tax on income arising in Malta and income (except capital gains) that arises outside but is received into Malta.

Tax rates vary dependent on the individual tax status of each applicant. There are no tax consequences specific to residents or citizens of Malta under the programme.
Malta does not impose estate or gift taxes, however capital gains tax is levied on various assets - mainly immovable property and shares. The corporate tax rates is 35%, however special tax concessions apply for non-resident/non-domiciled owners.