EU Registration Card

Malta encourages foreigners to take up residence in Malta. The policy is supported by an attractive tax structure, amongst other advantages. Foreigners residing in Malta are not taxed on their worldwide income but only on Maltese source income and on foreign income remitted to Malta. Malta’s tax legislation provides for relief from double taxation, whether through negotiated double tax agreements with a substantial number of countries worldwide, or through unilateral provisions. Certain foreign income remitted to Malta qualifies for a reduced withholding rate of foreign tax (this applies typically to dividends, interest and royalties), or is exempt from foreign tax (this applies typically to private pensions and to certain capital gains). The provisions of each particular treaty entered into by Malta must, however, be consulted to determine eligibility.

EU Registration Certificate

EU nationals intending to take up residence in Malta must register with the local Immigration Authority as well as the Tax Department. An EU national shall be allowed to stay in Malta providing that he has enough funds to sustain himself, private or State health cover and a place of abode.


For tax purposes an individual is normally regarded as being resident in Malta for particular year if, in that year, his stay in Malta exceeds 183 days. As already noted, however, foreigners residing in Malta are not taxed on their worldwide income, but only on Maltese source income and capital gains and on foreign source income remitted to Malta. Foreign source capital gains are not taxed even if remitted to Malta. The applicable income tax rates (Rates for Basis Year 2016 Year of Assesment 2017) are, however, the normal rates of income tax applicable to residents, which are as follows:

Married Single Parent
Income, Euros Tax Rate Income, Euros Tax Rate Income, Euros Tax Rate
0 - 12,700 Tax Free 0 - 9,100 Tax Free 0 - 10,500 Tax Free
12,701 - 21,200 15% 9,101 - 14,500 15% 10,501 - 15,800 15%
21,201 - 28,700 25% 14,501 – 19,500 25% 15,801 – 21,200 25%
28,701 - 60,000 25% 19,501 – 60,000 25% 21,201 – 60,000 25%
over 60,001 35% over 60,001 35% over 60,001 35%

Household Effects

EU Citizens may import their household effects into Malta free of VAT and import duties.


EU citizens may register a car in Malta without the payment of any tax provided that they can prove that they have transferred their residence to Malta and have owned the car for 24 months prior to it being brought into Malta. The car must be brought into Malta within 12 months of taking up residence.

We will also personally assist you throughout the documents preparation process and application to ensure success in application. We will also follow on other basic services to facilitate your life here in Malta such as guidance to opening of bank accounts, European Health Insurance, ID cards etc. We also offer recommendations with regards to immovable property purchase and rental. We are not affiliated with any specific estate agents thus ensuring that any third party advice opinion you require from us with regards to real estate purchase or rental is not partial or biased.

For more information, please contact us directly on