Ordinary Residence is restricted to nationals of a member state of the European Union. An Ordinary Resident in Malta is deemed to be resident for tax purposes in the country.
For residents of Malta who are not domiciled in the country, income tax is chargeable on the income brought into Malta from worldwide sources and on income arising in the country. No income tax is charged on worldwide income not remitted (brought in) to Malta. Capital sums remitted to Malta are also not taxed.
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