{"id":3874,"date":"2024-01-08T11:19:11","date_gmt":"2024-01-08T10:19:11","guid":{"rendered":"https:\/\/sciberras.legal\/?p=3874"},"modified":"2024-03-13T16:00:07","modified_gmt":"2024-03-13T15:00:07","slug":"new-tax-rules-for-nomad-residence-permit-holders","status":"publish","type":"post","link":"https:\/\/sciberras.legal\/fr\/2024\/01\/08\/new-tax-rules-for-nomad-residence-permit-holders\/","title":{"rendered":"New tax rules for Nomad Residence Permit holders"},"content":{"rendered":"<p class=\"wp-block-paragraph\">By virtue of LN 277 of 2023, last December Malta has introduced new tax rules applicable to Nomad Residence Permit holders.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Individuals who are issued with a residence permit after 1<sup>st<\/sup> January 2024, will be subject to income tax at a rate of 10% on income derived from \u2018authorised work\u2019. &nbsp;The new rules indicate the reporting obligations, being to register for income tax purposes, report the income received, file an annual income tax return, and pay tax as required.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, Nomad Residence Permit in Malta are still able to benefit from the double taxation relief as per Malta\u2019s tax treaties, and in such case, they must provide proof of paying taxes outside Malta at a rate of at least 10% on such income, and therefore that would not have to pay the 10% income tax in Malta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It\u2019s important to note that individuals who already hold a Nomad Residence Permit shall not be subject to income tax on the income from \u2018authorised work\u2019 derived prior to 1<sup>st<\/sup> January 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For any questions about taxes in Malta, and tax compliance, please do not hesitate to contact us on <a href=\"mailto:info@sciberras.legal\">info@sciberras.legal<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Permis de r\u00e9sidence nomade<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Malta Nomad Residence Permit, is open to individuals who can work remotely and independent of location, meaning they are not tied to a specific office or desk. The Nomad Residence Permit enables holders to retain their current employment based in another country whilst legally residing in Malta for up to a year, with the opportunity to renew if the applicants meet the eligibility criteria. Applicants must prove they can work remotely, either for an employer or as a freelancer and earn at least \u20ac32,400 gross of tax a year <strong>(mis \u00e0 jour \u00e0 42 000 \u20ac \u00e0 compter du 1er avril 2024)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cet article est \u00e0 titre informatif seulement et ne doit pas \u00eatre interpr\u00e9t\u00e9 comme un avis juridique.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong><em><strong><em><strong>Article r\u00e9dig\u00e9 par Mme Charlene Sciberras, B.A. (Hons), r\u00e9dactrice invit\u00e9e, est une sp\u00e9cialiste du marketing et de la gestion d'entreprise avec un accent particulier sur les questions d'entreprise, comptables et juridiques.<\/strong><\/em><\/strong><\/em><\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Sciberras Advocates, fond\u00e9 par Dr Adrian Sciberras, est un cabinet d'avocats bas\u00e9 \u00e0 Malte. Le cabinet s'enorgueillit d'\u00eatre multidisciplinaire, innovant et flexible afin de r\u00e9pondre aux \u00e9volutions et aux d\u00e9fis du paysage juridique local et international. Quelle que soit la complexit\u00e9 des demandes priv\u00e9es ou d'entreprise, Sciberras Advocates propose des solutions juridiques pratiques et rentables pour atteindre les r\u00e9sultats souhait\u00e9s. Vous pouvez contacter Sciberras Advocates par t\u00e9l\u00e9phone au <a href=\"tel:+35627795222\">+35627795222<\/a>ou par courriel sur <a href=\"mailto:info@sciberras.legal\">info@sciberras.legal<\/a>.<\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>By virtue of LN 277 of 2023, last December Malta has introduced new tax rules applicable to Nomad Residence Permit holders. Individuals who are issued with a residence permit after 1st January 2024, will be subject to income tax at a rate of 10% on income derived from \u2018authorised work\u2019. &nbsp;The new rules indicate the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3875,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[31],"tags":[],"class_list":["post-3874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-updates"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New tax rules for Nomad Residence Permit holders - Sciberras Advocates<\/title>\n<meta name=\"description\" content=\"Sciberras Advocates can assist with Nomad Residence Permit applications and taxes in Malta to ensure compliance.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/sciberras.legal\/fr\/2024\/01\/08\/new-tax-rules-for-nomad-residence-permit-holders\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New tax rules for Nomad Residence Permit holders - Sciberras Advocates\" \/>\n<meta property=\"og:description\" content=\"Sciberras Advocates can assist with Nomad Residence Permit applications and taxes in Malta to ensure compliance.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/sciberras.legal\/fr\/2024\/01\/08\/new-tax-rules-for-nomad-residence-permit-holders\/\" \/>\n<meta property=\"og:site_name\" content=\"Sciberras Advocates\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/SciberrasAdvocates\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-08T10:19:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-13T15:00:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/sciberras.legal\/wp-content\/uploads\/2024\/01\/Tax-Rules.png\" \/>\n\t<meta property=\"og:image:width\" content=\"940\" \/>\n\t<meta property=\"og:image:height\" content=\"788\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Charlene Sciberras\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Charlene Sciberras\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/sciberras.legal\\\/2024\\\/01\\\/08\\\/new-tax-rules-for-nomad-residence-permit-holders\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/sciberras.legal\\\/2024\\\/01\\\/08\\\/new-tax-rules-for-nomad-residence-permit-holders\\\/\"},\"author\":{\"name\":\"Charlene Sciberras\",\"@id\":\"https:\\\/\\\/sciberras.legal\\\/#\\\/schema\\\/person\\\/4005d186b549b1d9f4959bf8760345f1\"},\"headline\":\"New tax rules for Nomad Residence Permit holders\",\"datePublished\":\"2024-01-08T10:19:11+00:00\",\"dateModified\":\"2024-03-13T15:00:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/sciberras.legal\\\/2024\\\/01\\\/08\\\/new-tax-rules-for-nomad-residence-permit-holders\\\/\"},\"wordCount\":415,\"publisher\":{\"@id\":\"https:\\\/\\\/sciberras.legal\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/sciberras.legal\\\/2024\\\/01\\\/08\\\/new-tax-rules-for-nomad-residence-permit-holders\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/sciberras.legal\\\/wp-content\\\/uploads\\\/2024\\\/01\\\/Tax-Rules.png\",\"articleSection\":[\"Updates\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/sciberras.legal\\\/2024\\\/01\\\/08\\\/new-tax-rules-for-nomad-residence-permit-holders\\\/\",\"url\":\"https:\\\/\\\/sciberras.legal\\\/2024\\\/01\\\/08\\\/new-tax-rules-for-nomad-residence-permit-holders\\\/\",\"name\":\"New tax rules for Nomad Residence Permit holders - 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