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Malta tax guide 2026
Malta runs a remittance system inherited from the British: residents who are not Maltese-domiciled pay tax only on Maltese income and on foreign income they bring in — and foreign capital gains stay tax-free even if remitted. Add no inheritance tax, no wealth tax, no annual property tax and a 0–35% scale whose tax-free band now stretches to EUR 22,500 for married parents, and the appeal to movers is obvious.
- Rate range
- 0% – 35% for residents; special 15% flat regimes for many expats
- Key allowance
- 0% band of EUR 12,000 – 22,500 depending on family status (2026)
- Tax year
- Calendar year (basis year), assessed the following year
- Filing deadline
- 30 June of the assessment year, with provisional payments in April, August and December
Taxes covered
- Income tax35%
Progressive 0–35% with no social surcharges on top; the 35% starts at EUR 60,000 for everyone, but the 0% band depends on family status.
- Dividend tax0% extra
Full imputation: the company's 35% tax comes with the dividend as a credit, so most shareholders owe nothing more — and many can claim refunds.
- Capital gains tax0% – 35%
Gains on a defined list of assets are taxed as ordinary income up to 35%; property sales instead pay a flat 8% on the price, and listed shares are exempt.
- Crypto tax0% / 35%
Coins held as investments sit outside Malta's chargeable-asset list, so private gains go untaxed; business-like trading is income at up to 35%.
- Social security10%
Employees pay 10% of basic weekly wages, capped at EUR 55.93 a week in 2026 for people born from 1962 (EUR 49.04 for older cohorts) — roughly EUR 2,900 a year at most.
- Inheritance tax0%
No inheritance or gift tax — only 2–5% stamp duty on Maltese real estate and Maltese company shares passing on death, with a family-home exemption.
- Withholding tax0% / 25%
Nothing on dividends, interest or royalties to non-residents; 25% on-account withholding on rents and similar Maltese income.
Special regimes
- Remittance basis
Non-domiciled residents pay Maltese tax only on local income and foreign income brought into Malta — foreign capital gains are never taxed, remitted or not.
- No inheritance, wealth or property tax
Nothing yearly on wealth or real estate, and estates pass free of inheritance tax — only 2–5% stamp duty on Maltese property and shares.
- 15% expat regimes
Highly qualified employees, residence-programme members and family-office staff can lock in a flat 15%.
- Family bands (new 2026)
Married parents with two or more children pay 0% on their first EUR 22,500 and only reach 35% above EUR 60,000.
Recent changes
- 2026-01Four new family rate tables: married couples with one child (0% to EUR 17,500) or two-plus children (0% to EUR 22,500), and parents with one child (EUR 14,500) or two-plus (EUR 18,500).
- 2026-01Pension income earned from 2026 is 100% exempt up to EUR 16,636; the social security weekly cap rises to EUR 55.93 for the post-1961 birth cohort.
- 2025-10The reduced 3.5% stamp-duty band for an inherited home occupied by the heir now runs to EUR 400,000 of value (previously EUR 200,000).