The latest information on the I Belong courses can be found here:

https://sciberras.legal/2026/07/08/notification-update-on-i-belong-courses/

A Guide for Non-EU Nationals

Non-EU national seeking long-term residency in Malta maybe granted one if they meet specific criteria issued by Identità. Malta has become home to many Third-Country Nationals (TCNs), and many have been residing here for many years. This fact has led to various family reunification applications, as well as long term residency applications. 

Long-Term Residence (LTR) may be granted to TCNs residing in Malta who meet certain criteria such as attendance to the I-Belong courses, and this LTR permit entitles the holder and family members to remain in Malta permanently. Malta offers a lot of work opportunities, good quality of life and healthcare.

If you’re a non-EU national considering long-term residency, here are the key criteria that must be met:

Residency Duration: You must have legally and continuously resided in Malta for at least five (5) years.

Covering Letter: You must provide a covering letter explaining the intentions to apply for the long-term resident status, your story in Malta.

Stable Financial Resources: Proof of a stable income, demonstrating your ability to support yourself (and your family, if applicable), without reliance on social assistance.

Accommodation: You must own or rent a suitable home in Malta, including a certificate by a warranted architect.

Integration Measures: You need to fulfil the integration requirements outlined in Subsidiary Legislation 217.05, which include language proficiency and an understanding of Maltese culture.

The ‘I Belong’ Programme aims to provide a holistic approach to integration through the knowledge of the country’s official languages and cultural awareness. The language courses focus on daily use to facilitate a person’s integration into society. The cultural orientation covers the social, cultural, economic, and historical aspects of Malta and the constitution, law and democratic values. The courses are split into two stages:

Stage 1 Pre-Integration Certificate – 60 hours

• Maltese language for integration (MQF Level 1) – 20 hours
• English language for integration (MQF Level 1) – 20 hours
• Cultural orientation* (MQF Level 1) – 20 hours

After receiving the Stage 1 certificate, applicants may progress to Stage 2.

Stage 2 Pre-Integration Certificate – 170 hours

• Maltese language for integration (MQF Level 2) – 50 hours
• Cultural orientation (MQF Level 2) – 120 hours

Application Process

1. Submit an Application Form

The courses are provided free of charge to students unless they may be subject to payment to repeat the course.

STAGE 1 PRE-INTEGRATION CERTIFICATE

STAGE 2 INTEGRATION CERTIFICATE

2. Registration of Integration Application Form

The Integration Officers will confirm the receipt of your Application Form and will inform you of your File Number.

3. Integration Request Meeting

You will be contacted for a one-to-one meeting, which can be conducted at the office or online, to draw up your Personal Integration Plan.

4. Implementation of Personal Integration Plan

The Personal Integration Plan can include:

• Attendance of Stage 1 Courses
• Continuation to Stage 2 Courses
• Attendance of Literacy courses in English and/or Maltese
• Specialised assistance

After receiving the Stage 1 Pre-Integration Certificate you can register for the Stage 2 Integration Certificate. Successful completion of the Stage 2 Integration Certificate counts as one of the requirements for Long-Term Status (LTR) in Malta.

Fast Tack Options

There is also a fast-track option available against payment at MCAST.

Stage 1 Pre-Integration Certificate

• Maltese language for integration (MQF Level 1) – 20 hours
• English language for integration (MQF Level 1) – 20 hours
• Cultural orientation* (MQF Level 1) – 20 hours

After receiving the Stage 1 certificate, applicants may progress to Stage 2.

Stage 2 Pre-Integration Certificate – 170 hours

• Maltese language for integration (MQF Level 2) – 50 hours
• Cultural orientation (MQF Level 2) – 120 hours

Important Note

If you have been living in Malta for over a few years and wish to continue your stay on a more permanent basis, it is strongly recommended to start preparing for the Long-Term Residence (LTR) process well in advance. One of the key requirements for LTR is the completion of the I Belong integration programme, which often has long waiting lists. Do not wait until you are close to the five-year mark to begin — early planning is essential.

We recommend applying for the I Belong courses as soon as possible to ensure you meet the necessary criteria in time. For those who prefer a faster route, a fast-track option is available through MCAST against payment. This allows you to complete the required courses more efficiently.

Once you meet these conditions, you are eligible to apply for long-term residency status through Identità. At Sciberras Advocates, we provide comprehensive legal support to guide you through every step of the application process for Long-Term Residence. Our services include eligibility assessment, document preparation, application submission, follow-up and appeals.

With years of experience in immigration law, Sciberras Advocates has helped numerous Third Country National clients navigate Malta’s residency laws. If you require our assistance with the LTR application, or any other immigration procedures, overstays, or appeals in Malta, please get in touch on [email protected].

यो लेख केवल जानकारीको लागि मात्र हो र यसलाई कानुनी सल्लाहको रूपमा लिनु हुँदैन।.

यस लेखको लेखिका सुश्री चार्लीन सिबेर्रास, बी.ए. (हॉन्स) हुनुहुन्छ, जो एक अतिथि लेखक हुनुहुन्छ। उहाँ कर्पोरेट, लेखा, र कानुनी मामिलाहरूमा विशेष ध्यान केन्द्रित गर्ने मार्केटिङ र व्यवसाय प्रशासन विशेषज्ञ हुनुहुन्छ।.

Sciberras Advocates, डा. एड्रियन सिबेरासद्वारा स्थापित, माल्टामा आधारित एक ल फर्म हो। यो फर्म बहु-अनुशासनिक, नवीन र परिवर्तनशील समय र स्थानीय तथा अन्तर्राष्ट्रिय कानुनी परिदृश्यमा आउने कुनै पनि चुनौतीहरूको सामना गर्न लचिलो हुनमा गर्व गर्दछ। संस्थागत वा निजी जुनसुकै जटिल मागहरू भए तापनि, Sciberras Advocates ले तपाईंको मनोनित परिणामहरू प्राप्त गर्न व्यावहारिक र लागत-प्रभावी कानुनी समाधानहरू प्रदान गर्दछ। तपाईंले फोन मार्फत Sciberras Advocates मा सम्पर्क गर्न सक्नुहुन्छ +35627795222वा इमेलद्वारा [email protected].

Employment, work permits, and residency are indeed hot topics in Malta, reflecting the intricate web of regulations and opportunities that define the island’s labour market and relocation in a Schengen country. Navigating through these aspects is crucial for both employers and employees, as well as those seeking to establish residency in this vibrant Mediterranean hub.

Malta’s employment landscape is characterised by a diverse range of industries, from finance and technology to tourism and manufacturing. Understanding the nuances of employment regulations is essential for businesses looking to thrive and for individuals seeking to join or establish themselves in the workforce.

Work permits play a pivotal role in the employment equation, as they regulate the entry of non-EU nationals into the Maltese job market. It’s essential for employers and employees alike to grasp the intricacies of the permit application process, eligibility criteria, and any recent updates in immigration policies.

Residency considerations add another layer to the equation, especially for expatriates looking to call Malta home outside of a residence permit based on work. Whether it’s the Global Residence Programme, the Malta Permanent Residence Program, the Malta Retirement Programme, the Malta Nomad Residence Permit, the Malta Startup Residence Programme or other residency pathways, individuals must be well-versed in the requirements, benefits, and obligations associated with each option.

In the upcoming section of this article, we will delve deeper into each of these residency options, providing valuable insights and practical information to help you navigate the complexities of residency in Malta.

Global Residence Programme (GRP)

The Global Residence Programme (GRP) is a residency scheme offered by the government of Malta, designed to attract non-EU/EEA/Swiss nationals who meet certain financial requirements and wish to reside in Malta. This programme is particularly appealing to individuals seeking a better standard of living, and access to the European Union. Applicants must meet specific financial criteria, including having a stable and regular income sufficient to support themselves and any dependents and must also commit to purchasing or renting property in Malta. Applicants must also provide evidence of valid health insurance coverage for themselves and their dependents.

माल्टा स्थायी निवास कार्यक्रम (MPRP)

The Malta Permanent Residence Programme (MPRP) is a residency scheme offered by the government of Malta, providing a pathway for non-EU/EEA/Swiss nationals to obtain permanent residency status in Malta. The Malta Permanent Residence Programme is designed to attract individuals and families who wish to reside in Malta on a long-term basis, offering various benefits and privileges to those who qualify. The Malta Permanent Residency Programme stands out as one of the highly coveted residency programmes in Europe, offering residency through property rental, investment, and government contribution.

Malta Retirement Programme

For retirees looking for a peaceful Mediterranean location, Malta offers the Malta Retirement Programme. This is tailored to individuals from the EU, non-EU nations, EEA, and Switzerland who are not engaged in formal employment but rely on pension income on a regular basis.

Nomad Residence Permit

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 will have to show proof of a minimum gross annual income of €42,000.

Malta Startup Residence Programme

The Malta Startup Residence Programme offers non-EU nationals a 3-year residency permit, extendable for an additional 5 years, to establish and grow their startups in Malta. This initiative supports founders, core employees, and their families, requiring beneficiaries to maintain a physical presence in Malta, including residency and tax obligations.

If you are thinking to relocate to Malta, stay up-to-date with the knowledge needed to make informed decisions in the ever-evolving residency landscape of Malta. At Sciberras Advocates, we know how important it is to get personalised help with residency and citizenship processes in Malta. Whether you’re pursuing residency in Malta or exploring alternative citizenship options, our team provides tailored solutions to meet your specific needs. Read more about our residence and citizenship here and contact us today for assistance and a quote: [email protected].

यो लेख केवल जानकारीको लागि मात्र हो र यसलाई कानुनी सल्लाहको रूपमा लिनु हुँदैन।.

यस लेखको लेखिका सुश्री चार्लीन सिबेर्रास, बी.ए. (हॉन्स) हुनुहुन्छ, जो एक अतिथि लेखक हुनुहुन्छ। उहाँ कर्पोरेट, लेखा, र कानुनी मामिलाहरूमा विशेष ध्यान केन्द्रित गर्ने मार्केटिङ र व्यवसाय प्रशासन विशेषज्ञ हुनुहुन्छ।.

Sciberras Advocates, डा. एड्रियन सिबेरासद्वारा स्थापित, माल्टामा आधारित एक ल फर्म हो। यो फर्म बहु-अनुशासनिक, नवीन र परिवर्तनशील समय र स्थानीय तथा अन्तर्राष्ट्रिय कानुनी परिदृश्यमा आउने कुनै पनि चुनौतीहरूको सामना गर्न लचिलो हुनमा गर्व गर्दछ। संस्थागत वा निजी जुनसुकै जटिल मागहरू भए तापनि, Sciberras Advocates ले तपाईंको मनोनित परिणामहरू प्राप्त गर्न व्यावहारिक र लागत-प्रभावी कानुनी समाधानहरू प्रदान गर्दछ। तपाईंले फोन मार्फत Sciberras Advocates मा सम्पर्क गर्न सक्नुहुन्छ +35627795222वा इमेलद्वारा [email protected].

Employment contracts can be tricky. While most people are familiar with the basic distinction between definite and indefinite contracts, there’s often much more to these documents than meets the eye. Many contracts include additional clauses that can be complex or even misleading. For example, exit clauses may contain conditions that are not immediately obvious, potentially limiting your options or exposing you to unexpected penalties. Other sensitive clauses might relate to non-compete obligations, intellectual property rights, or probation periods.

It’s also important to remember that not all employment contracts are drafted with the employee’s best interest in mind. Some may include vague wording or overly broad terms that could be interpreted in different ways, often to the advantage of the employer. For instance, confidentiality clauses may go beyond protecting business information and unintentionally restrict your freedom to work in your field after leaving the job. Similarly, bonus or commission structures might sound promising but lack clarity in how they’re calculated or paid. These are just a few examples of why a ‘standard’ contract should never be taken at face value. Every clause, no matter how minor it seems, can have long-term implications. Taking the time to fully understand the terms before committing can help prevent unpleasant surprises down the line.

In more complex contracts, especially for managerial, executive, or specialist roles, you might also encounter clauses dealing with relocation obligations, stock options, intellectual property ownership, or even dispute resolution mechanisms such as mandatory arbitration. These can carry significant legal and financial consequences. For instance, a relocation clause might require you to move to another country on short notice, with unclear provisions on reimbursement or family support. A clause on intellectual property might assign ownership of any work you produce, even outside of work hours, to the employer. Arbitration clauses, meanwhile, may limit your right to take legal action in court, forcing you into costly and private dispute resolution processes. These aren’t inherently negative, but they must be fair, balanced, and fully understood. Being aware of such terms is key to negotiating better conditions or at least making informed decisions before you sign.

Understanding the full implications of what you’re agreeing to is crucial. That’s why it’s always wise to review your contract carefully before signing, taking the necessary time to read, review and clarify clauses, and if anything is unclear or raises concerns, don’t hesitate to consult a lawyer. A legal professional can help you interpret the terms, spot any red flags, and ensure your rights are protected.

Whether you’re starting a new job, changing employers, or renewing your current terms, don’t treat the employment contract as just another formality. Read it carefully, understand what you’re agreeing to, and if necessary, seek professional advice. Taking this extra step could save you from unnecessary stress or legal issues in the future.

At Sciberras Advocates, we are committed to providing expert guidance and support in all aspects of employment. If you are an employee facing challenges such as understanding an employment contract, employment discrimination, workplace harassment, unfair dismissals, underpayment claims or other issues, our legal team is ready to assist you. Please contact us on [email protected].

यो लेख केवल जानकारीको लागि मात्र हो र यसलाई कानुनी सल्लाहको रूपमा लिनु हुँदैन।.

यस लेखको लेखिका सुश्री चार्लीन सिबेर्रास, बी.ए. (हॉन्स) हुनुहुन्छ, जो एक अतिथि लेखक हुनुहुन्छ। उहाँ कर्पोरेट, लेखा, र कानुनी मामिलाहरूमा विशेष ध्यान केन्द्रित गर्ने मार्केटिङ र व्यवसाय प्रशासन विशेषज्ञ हुनुहुन्छ।.

Sciberras Advocates, डा. एड्रियन सिबेरासद्वारा स्थापित, माल्टामा आधारित एक ल फर्म हो। यो फर्म बहु-अनुशासनिक, नवीन र परिवर्तनशील समय र स्थानीय तथा अन्तर्राष्ट्रिय कानुनी परिदृश्यमा आउने कुनै पनि चुनौतीहरूको सामना गर्न लचिलो हुनमा गर्व गर्दछ। संस्थागत वा निजी जुनसुकै जटिल मागहरू भए तापनि, Sciberras Advocates ले तपाईंको मनोनित परिणामहरू प्राप्त गर्न व्यावहारिक र लागत-प्रभावी कानुनी समाधानहरू प्रदान गर्दछ। तपाईंले फोन मार्फत Sciberras Advocates मा सम्पर्क गर्न सक्नुहुन्छ +35627795222वा इमेलद्वारा [email protected].

As Malta continues to evolve, the role of Third-Country Nationals (TCNs) extends far beyond meeting immediate labour needs. Many foreign workers who initially come to Malta for employment eventually transition into long-term residents and even citizens. Their integration into Maltese society plays a crucial role in shaping the country’s social fabric, economy, and demographic stability.

For many TCNs, the path to citizenship is a long and complex journey. The process typically begins with securing a work permit, followed by residency applications that require them to meet specific employment, financial, and social criteria. Over time, some TCNs establish deep roots in Malta, forming families, starting businesses, and becoming fully integrated members of the community. This transition from worker to resident and eventually citizen highlights the importance of TCNs as a permanent feature of Malta’s socio-economic framework rather than a temporary workforce.

One of the most significant impacts of TCNs on Maltese society is their contribution to reversing the demographic decline. Like many European nations, Malta faces a rapidly ageing population and declining birth rates. Without a steady influx of young, working-age migrants, the country would struggle to sustain its workforce and social welfare systems. The presence of TCNs ensures that Malta remains economically active and socially vibrant, helping to support pensions, healthcare, and education through their tax contributions and workforce participation.

Cultural integration is another key aspect of the transition from workforce to citizens. Over time, TCNs bring elements of their home cultures, contributing to a more diverse and cosmopolitan Malta. New cuisines, languages, traditions, and business practices introduced by migrant communities enrich local life, making Malta a hub of multicultural exchange. While some challenges, such as language barriers and social acceptance, persist, ongoing initiatives like cultural programs, integration courses, and community engagement efforts are helping to bridge these gaps.

However, integration is not without its difficulties. Many TCNs face bureaucratic obstacles, social discrimination, and limited access to public services. Housing affordability remains a significant concern, as many migrants struggle to find suitable accommodation due to inflated rental prices. Additionally, discrepancies in wages and employment rights create disparities that need to be addressed to ensure an equitable and just society. Strengthening policies that facilitate smoother integration, such as improved access to language training, better housing options, and fair employment practices, will be key to fostering a truly inclusive Malta.

As more TCNs take the path from workforce to citizenship, their contributions will continue to shape Malta’s future. Their presence is not only vital for economic sustainability but also for maintaining the country’s global relevance as a dynamic and culturally enriched nation. By recognising their value and ensuring a supportive environment for integration, Malta can continue to thrive as a welcoming and progressive society.

यो लेख केवल जानकारीको लागि मात्र हो र यसलाई कानुनी सल्लाहको रूपमा लिनु हुँदैन।.

Article written by Dr Adrian Sciberras, FCCA, MIA, CPA, LL.B. (Hons) (Melit.), M. Adv (Melit.), an advocate specialising in immigration and employment law. With a deep commitment to his country, he strives to contribute to discussions on sustainable growth and legal frameworks that support Malta’s future. He can be contacted on [email protected].

Sciberras Advocates, डा. एड्रियन सिबेरासद्वारा स्थापित, माल्टामा आधारित एक ल फर्म हो। यो फर्म बहु-अनुशासनिक, नवीन र परिवर्तनशील समय र स्थानीय तथा अन्तर्राष्ट्रिय कानुनी परिदृश्यमा आउने कुनै पनि चुनौतीहरूको सामना गर्न लचिलो हुनमा गर्व गर्दछ। संस्थागत वा निजी जुनसुकै जटिल मागहरू भए तापनि, Sciberras Advocates ले तपाईंको मनोनित परिणामहरू प्राप्त गर्न व्यावहारिक र लागत-प्रभावी कानुनी समाधानहरू प्रदान गर्दछ। तपाईंले फोन मार्फत Sciberras Advocates मा सम्पर्क गर्न सक्नुहुन्छ +35627795222वा इमेलद्वारा [email protected].

Malta’s economic success is no accident. It is the result of strategic policies, investment, and, most importantly, a diverse and hardworking labour force. Among the key contributors to Malta’s economy are Third-Country Nationals (TCNs), workers from outside the European Union who have become indispensable across multiple industries. As debates on migration continue, it is crucial to recognise that without TCNs, Malta’s economic engine would struggle to maintain its momentum.

Malta’s economic landscape has transformed over the years, moving from a manufacturing-heavy economy to one driven by tourism, financial services, construction, and information technology. As these industries expand, the demand for labour continues to outpace local workforce availability. The construction sector, for example, has been significantly impacted by this shift. With the real estate boom, foreign labour has been instrumental in ensuring projects meet deadlines. TCN workers help prevent bottlenecks in infrastructure development that would otherwise slow down economic growth. Similarly, the healthcare sector has faced increasing demands due to Malta’s ageing population, requiring more medical professionals. Foreign nurses, caregivers, and medical staff fill these essential roles, ensuring that healthcare services remain accessible and efficient. The tourism and hospitality sector, one of Malta’s main economic pillars, requires a flexible and multilingual workforce. TCNs play a major role in keeping hotels, restaurants, and other service industries running smoothly. The information technology sector, a growing field in Malta, benefits from high-skilled workers from outside the EU who fill gaps in fintech, blockchain, and digital services, helping to maintain its competitive edge.

The contributions of TCNs extend beyond their direct labour. Their participation in the workforce supports economic expansion in several ways. Increased consumer spending by TCNs contributes to domestic consumption by renting homes, buying goods, and using services, which in turn sustains local businesses. Fiscal contributions through taxes and social security payments support Malta’s public services, including healthcare, education, and infrastructure. Additionally, many TCNs eventually transition from workers to entrepreneurs, starting businesses that create additional employment opportunities for locals and migrants alike.

Malta’s economic resilience is deeply tied to the contributions of Third-Country Nationals. Their role in key industries ensures that businesses remain competitive, infrastructure projects progress efficiently, and essential services continue to function. As Malta looks to the future, embracing and supporting the new upcoming regulated and fair migration policy will be essential to sustaining its economic growth. Recognising the value that TCNs bring not only strengthens the economy but also fosters a more dynamic and inclusive society, one where opportunity and prosperity are shared across all who call Malta home.

यो लेख केवल जानकारीको लागि मात्र हो र यसलाई कानुनी सल्लाहको रूपमा लिनु हुँदैन।.

Article written by Dr Adrian Sciberras, FCCA, MIA, CPA, LL.B. (Hons) (Melit.), M. Adv (Melit.), an advocate specialising in immigration and employment law. With a deep commitment to his country, he strives to contribute to discussions on sustainable growth and legal frameworks that support Malta’s future. He can be contacted on [email protected].

Sciberras Advocates, डा. एड्रियन सिबेरासद्वारा स्थापित, माल्टामा आधारित एक ल फर्म हो। यो फर्म बहु-अनुशासनिक, नवीन र परिवर्तनशील समय र स्थानीय तथा अन्तर्राष्ट्रिय कानुनी परिदृश्यमा आउने कुनै पनि चुनौतीहरूको सामना गर्न लचिलो हुनमा गर्व गर्दछ। संस्थागत वा निजी जुनसुकै जटिल मागहरू भए तापनि, Sciberras Advocates ले तपाईंको मनोनित परिणामहरू प्राप्त गर्न व्यावहारिक र लागत-प्रभावी कानुनी समाधानहरू प्रदान गर्दछ। तपाईंले फोन मार्फत Sciberras Advocates मा सम्पर्क गर्न सक्नुहुन्छ +35627795222वा इमेलद्वारा [email protected].

From the series Living, Land & Law: Fortnight Insights – Article 9

What are the tax implications of buying or selling property in Malta, including stamp duty, capital gains tax and other property-related taxes?

Tax Implications for the Buyer

In Malta, unlike many other countries, there isn’t a long list of taxes which are associated with purchasing a property. For instance, there are no VAT implications on the purchase or sale of any immovable property situated in Malta and there is also no local council or municipal tax.

Buyers are subject to pay stamp duty, which is set at a flat rate of 5% on the value of the consideration for the transfer of the property. However, some different rates are applicable in certain circumstances.

Firstly, buyers who purchase a property that is situated in an Urban Conservation Area, is built more than 20 years ago and has been vacant for more than 7 years, or otherwise, is newly developed but through Maltese traditional architecture can benefit from an exemption on stamp duty on the first €750,000 of the property.

Then, when it comes to the surviving spouse inheriting the share of the deceased spouse, of their sole residence, the surviving spouse is exempt from stamp duty. Similarly, children are exempt if they inherit the residence of their parents, so long as the causa mortis declaration is made within 1 year from the date of death.

Differently, there is a reduction in stamp duty from 5% to 1.5% when it comes to the transfer of family businesses, inter vivos, to the children, to continue assisting the family business.

Without a doubt, the government prioritises first-time buyers. Indeed, the government offers various schemes for first time-buyers who are buying property, for the first time, and which will be used as their primary and sole residence. Firstly, in such scenario, no tax is payable on the first €200,000, whilst the flat rate of 5% is applicable for the excess.

Moreover, first-time buyers purchasing a property in Malta are also eligible for a one-time government grant of €10,000, distributed over a period of 10 years (paid in instalments of €1,000 per year). However, to qualify for this scheme the property’s value must not surpass half a million.

Another scheme available to first-time buyers is the Deposit Payment Scheme, applicable if the value of the desired property does not exceed €225,000. This scheme is designed for couples or individuals eligible for a home loan but unable to provide the 10% down payment required at the signing of the promise of sale agreement. Under this arrangement, the buyer will pay the monthly instalment to cover the personal loan, whilst the Housing Authority finances the interest on the loan for a total period of 25 years.

First-time buyers can also apply for the UCA grant for first-time buyers, if the property sought after:

• is privately owned, serving a residential purpose;
• is situated within an Urban Conservation Area (UCAs);
• has been built for a period of more than 20 years; and
• has been vacant for more than 7 years.

The two last conditions can be done away with if the property, although is newly built, reflects a ‘traditional’ element.

If the above-mentioned conditions are met, the buyer is eligible for a €15,000 grant and a full tax exemption if the property is situated in Malta, and a €40,000 grant and a full tax exemption if the property is situated in Gozo.

Finally, if the above-mentioned conditions are met, first-time buyers can also receive a reimbursement for expenses related to renovation and restoration. This refund covers up to €54,000 on the first €300,000 spent on refurbishment and renovation works.

The expenses can cover a wide range of items, including the cost of materials, government charges, planning fees, as well as expenses for electricity and plumbing works, bathrooms, and internal and external doors. Professional fees, such as architect fees and specialist consultancy fees can also be taken into account, but these will be capped at a maximum rate of 10%.

The aim of these last two schemes is to incentivise the purchase of old vacant properties, safeguarding the traditional architectural Maltese buildings.

All these first-time buyer initiatives have been extended in the Malta Budget of 2025.

There is also the Malta’s Second-Time Buyer Scheme. If one sells his/her current residence and buys a new one within the first 12 months, then s/he can benefit from a refund of the stamp duty paid on the first €86,000 of the value of the new property. The aim of this scheme is to encourage property owners to invest in new residential properties.

Tax Implications for the Seller

On the other hand, seller must pay the withholding tax, known also as the property transfer tax. This refers to a tax which needs to be paid by the seller from the funds collected after the sale of a property. This is usually 8% of the value of the property transferred, minus the agency fees. The withholding tax must be paid irrespective of whether the seller would have made any profit from the sale. Nonetheless, there are a number of exceptions to the withholding tax rate:

• If the immovable property sold within the first 5 years of purchase, the withholding tax rate will be reduced from 8% to 5%, as long as the property does not form part of a project. Nonetheless, this is not applicable if during the 5 years an application for a permit was required;
• If the property is transferred within 3 years from the date of purchase the withholding tax rate will be reduced to 2%, so long as the property was being used as the primary residence, as declared in the deed of sale. This is not applicable if the property forms part of a project and if the property was not purchased for the buyer’s sole ordinary residence. Moreover, this is only applicable if the seller does not own any other residential property at the time of the sale.

Moreover, there are also other instances when the seller would be exempt from withholding taxes in Malta:

• If the property is transferred after three years from the date of purchase and within one year after vacating the property;
• If the property is donated to a spouse, descendant or other direct family member;
• If the property is assigned due to a separation or a divorce.

When it comes to taxes imposed on an inherited property, these are subject to a number of terms and conditions. If the property was inherited before the 25^थ of November 1992, then the withholding tax applicable is equal to 7% of the transfer value. On the other hand, if the property was inherited after the 25^थ of November 1992 the seller can either choose to pay a 12% withholding tax on the difference between the transfer value and the cost of acquisition or else the seller can choose to pay a final withholding tax of either 10%, 8% or 5% depending on what the year the property was purchased. This latter scenario also applies to the acquisition of property through donations, so long as the donation as made more than 5 years before the date of transfer.

माल्टामा रहेको Sciberras Advocates मा हाम्रा सम्पत्ति कानुनका विज्ञहरूको टोली तपाईंले सामना गर्न सक्ने कुनै पनि सम्पत्तिसम्बन्धी समस्याहरूमा सहयोग गर्न यहाँ छ। हामीलाई सम्पर्क गर्न नहिचकिचाउनुहोस् [email protected] व्यावसायिक सहयोगको लागि।.

This article is for information purposes only and should not be construed as legal advice. The information provided reflects the law as it stands on the blog’s publishing date. For the most updated version or advice tailored to your specific circumstances, you are strongly encouraged to consult a lawyer or notary.

लेख र अनुसन्धान मिस केटलिन टर्नर द्वारा गरिएको हो, जो हाल युनिभर्सिटी अफ माल्टामा कानुन (अनर्स) मा स्नातक गरिरहनुभएको छ।.

Sciberras Advocates, डा. एड्रियन सिबेरासद्वारा स्थापित, माल्टामा आधारित एक ल फर्म हो। यो फर्म बहु-अनुशासनिक, नवीन र परिवर्तनशील समय र स्थानीय तथा अन्तर्राष्ट्रिय कानुनी परिदृश्यमा आउने कुनै पनि चुनौतीहरूको सामना गर्न लचिलो हुनमा गर्व गर्दछ। संस्थागत वा निजी जुनसुकै जटिल मागहरू भए तापनि, Sciberras Advocates ले तपाईंको मनोनित परिणामहरू प्राप्त गर्न व्यावहारिक र लागत-प्रभावी कानुनी समाधानहरू प्रदान गर्दछ। तपाईंले फोन मार्फत Sciberras Advocates मा सम्पर्क गर्न सक्नुहुन्छ +35627795222वा इमेलद्वारा [email protected].

This article was originally published on Newsbook: https://newsbook.com.mt/en/blog/1203716/

Malta is undergoing a significant demographic shift that will shape its economic and social landscape in the years to come. While the country has experienced remarkable economic growth and improved living standards, its population is set to decline due to one of the lowest birth rates in the world. This decline raises pressing concerns about the long-term sustainability of Malta’s workforce, social structures, and overall economic trajectory.

As birth rates continue to drop, a parallel trend is emerging: an ageing but increasingly affluent society. This shift could see Malta ranking among the wealthiest nations per capita in the coming decades. However, alongside the potential for economic prosperity, challenges will arise that demand proactive policymaking to prevent social and economic instability.

An Evolving Lifestyle and Longevity Gains

Over the past few decades, the lifestyle choices of Maltese citizens have evolved dramatically. Higher education levels, career aspirations, and financial independence have led many young individuals to delay or forgo parenthood. Instead, they prioritize property ownership, investments, travel, and personal development. The traditional model of large families, once considered essential for economic security, has given way to a preference for stability, freedom, and long-term financial well-being.

Moreover, advancements in healthcare, medical treatments, and an emphasis on wellness have extended life expectancy. As a result, Malta’s elderly population is growing, bringing both opportunities and challenges. Wealth accumulation will not only stem from economic growth but also from inheritance, as fewer descendants mean larger transfers of assets within families.

The Concentration of Wealth

With a smaller, younger population, a substantial portion of Malta’s wealth will remain within a shrinking demographic. Over the next few decades, this concentration of resources could elevate Malta’s GDP per capita to unprecedented levels. Rising property values, strong savings habits, and intergenerational wealth transfers will contribute to this trend, potentially making Malta one of the most financially secure nations per capita.

However, economic prosperity alone is not enough to sustain a society. A shrinking and ageing population brings significant social and financial burdens. Without strategic planning, Malta could face critical issues such as labour shortages, rising healthcare demands, and an increasing number of elderly citizens without adequate family support.

The Risks of an Ageing Society

If the demographic decline continues, Malta may encounter similar challenges faced by countries like Japan and parts of Europe. Labour shortages could become a pressing issue as fewer young workers enter the job market, potentially slowing economic growth and innovation. The growing elderly population may also strain pension schemes and healthcare services, placing an increasing financial burden on the government. Smaller family structures could lead to heightened risks of social isolation, loneliness, and mental health issues among the elderly, further compounding the challenges of an ageing society. Additionally, economic stagnation could occur as a shrinking workforce leads to a reduced consumer base, weakening economic momentum and limiting opportunities for business growth and development.

Proactive Strategies for a Sustainable Future

Addressing these demographic shifts requires forward-thinking policies to ensure Malta’s continued prosperity and social stability. Encouraging family growth through incentives such as tax benefits, extended parental leave, childcare support, and housing assistance could make it easier for young couples to start families. Attracting skilled immigration can help mitigate labour shortages while maintaining Malta’s cultural and social balance. The government is currently overhauling its migration policies to address these concerns effectively.

As the population ages, increased investment in healthcare, social programs, and mental health support will be essential to maintain quality of life for older generations. Supporting work-life balance is another critical factor. If young professionals feel they can balance their careers with family life, they may be more inclined to have children. Implementing flexible working conditions, improving childcare infrastructure, and fostering family-friendly workplace policies can create an environment that encourages population growth while maintaining economic productivity. It is not being suggested that no action has been taken; however, the fertility rate has not yet shown signs of recovery, indicating that further measures at the planning level could be explored to address this issue more effectively.

Shaping Malta’s Future Today

The demographic shifts Malta is experiencing do not signify decline but rather present an opportunity for strategic adaptation. With its increasing wealth and economic potential, the nation has the resources to build a sustainable and balanced future. However, failing to act now could turn these demographic challenges into economic and social crises.

This is a wake-up call to policymakers who must anticipate the long-term effects of an ageing population and implement measures to ensure continued prosperity. By planning effectively today, the country can secure a future where economic strength is matched by social well-being, creating a nation that thrives for generations to come.

The article has also been translated into Maltese language here: https://newsbook.com.mt/blog/il-popolazzjoni-ta-malta-futur-ta-gid-sfidi-u-opportunitajiet/

यो लेख केवल जानकारीको लागि मात्र हो र यसलाई कानुनी सल्लाहको रूपमा लिनु हुँदैन।.

Article written by Dr Adrian Sciberras, FCCA, MIA, CPA, LL.B. (Hons) (Melit.), M. Adv (Melit.), an advocate specialising in immigration and employment law. With a deep commitment to his country, he strives to contribute to discussions on sustainable growth and legal frameworks that support Malta’s future. He can be contacted on [email protected].

Sciberras Advocates, डा. एड्रियन सिबेरासद्वारा स्थापित, माल्टामा आधारित एक ल फर्म हो। यो फर्म बहु-अनुशासनिक, नवीन र परिवर्तनशील समय र स्थानीय तथा अन्तर्राष्ट्रिय कानुनी परिदृश्यमा आउने कुनै पनि चुनौतीहरूको सामना गर्न लचिलो हुनमा गर्व गर्दछ। संस्थागत वा निजी जुनसुकै जटिल मागहरू भए तापनि, Sciberras Advocates ले तपाईंको मनोनित परिणामहरू प्राप्त गर्न व्यावहारिक र लागत-प्रभावी कानुनी समाधानहरू प्रदान गर्दछ। तपाईंले फोन मार्फत Sciberras Advocates मा सम्पर्क गर्न सक्नुहुन्छ +35627795222वा इमेलद्वारा [email protected].

Policy on family members of third-country nationals who do not qualify for family reunification by means of the Family Reunification Regulations S.L. 217.06 – under the Key Employee Initiatives or Specialist Employee Initiatives

We would like to notify all third-country nationals working in Malta under the Key Employee Initiative or Specialist Employee Initiative, that you may be allowed to bring your family members to Malta without waiting the usual one-year residency period, as long as certain conditions are met.

The sponsor must already have received an Approval in Principle for the residence permit under one of the initiatives: Key Employee Initiative or Specialist Employee Initiative.

The sponsor must prove that they have a stable gross annual income of at least €50,000 to support them-self and one dependent. For each additional dependent, one will need to show an extra €6,000 in gross annual income.
For each dependent family member, one must provide:

• A health insurance policy with at least €100,000 in coverage, valid in Malta and other European countries. This insurance must cover both inpatient and outpatient medical treatment, and remain active for the full duration of the residence permit.
• For school-age children, proof of application to a private school in Malta.

All other general conditions outlined in the Family Policy on family members still apply.

For further assistance or inquiries, please contact our office. Our team of immigration lawyers in Malta can assist you family reunification applications and appeals.

We encourage you to contact us for support on [email protected].

यो लेख केवल जानकारीको लागि मात्र हो र यसलाई कानुनी सल्लाहको रूपमा लिनु हुँदैन।.

यस लेखको लेखिका सुश्री चार्लीन सिबेर्रास, बी.ए. (हॉन्स) हुनुहुन्छ, जो एक अतिथि लेखक हुनुहुन्छ। उहाँ कर्पोरेट, लेखा, र कानुनी मामिलाहरूमा विशेष ध्यान केन्द्रित गर्ने मार्केटिङ र व्यवसाय प्रशासन विशेषज्ञ हुनुहुन्छ।.

Sciberras Advocates, डा. एड्रियन सिबेरासद्वारा स्थापित, माल्टामा आधारित एक ल फर्म हो। यो फर्म बहु-अनुशासनिक, नवीन र परिवर्तनशील समय र स्थानीय तथा अन्तर्राष्ट्रिय कानुनी परिदृश्यमा आउने कुनै पनि चुनौतीहरूको सामना गर्न लचिलो हुनमा गर्व गर्दछ। संस्थागत वा निजी जुनसुकै जटिल मागहरू भए तापनि, Sciberras Advocates ले तपाईंको मनोनित परिणामहरू प्राप्त गर्न व्यावहारिक र लागत-प्रभावी कानुनी समाधानहरू प्रदान गर्दछ। तपाईंले फोन मार्फत Sciberras Advocates मा सम्पर्क गर्न सक्नुहुन्छ +35627795222वा इमेलद्वारा [email protected].

From the series Living, Land & Law: Fortnight Insights – Article 8

Can foreigners buy property in Malta? What are the legal requirements, including the Acquisition of Immovable Property (AIP) Permit, Special Designated Areas (SDAs), and other regulations for non-residents?

Malta is a sought-after destination for property investors. Firstly, if a foreigner, or even a local in this regard, comes across a property which is to his liking, the first thing to do is to consult an architect to inspect the property, making sure that there are no structural defects, and that everything is according to the law. A notary must also be consulted to draw up the promise of sale agreement. During the interim period between the promise of sale agreement and the signing of the final deed, the notary is entrusted to make sure that the seller is legally bound to transfer the property, and that he has a legal title over it. Therefore, the notary will carry out the necessary research on the property, making sure that the property is being sold unencumbered and free. The notary will also verify any property guarantees and check planning permissions and building regulation certificates.

Another requisite imposed by the law, irrespective of whether the property is being bought by locals or foreigners is the Energy Performance Certificate, which is to be presented by the seller, in line with the EU Directive (EPBD) and Maltese Law (Energy Performance of Buildings Regulations, Subsidiary Legislation 623.01). This document makes the buyer aware of the energy performance of the property being sought after. The certificate itself is issued by a qualified assessor, of the Building Regulation Office, and usually remains valid for a period of 10 years, unless the property would have undergone drastic changes.

However, then, there are some additional requirements imposed on foreigners when buying property in Malta. First, the buyer would need to apply for the Acquisition of Immovable Property Permit (AIP), which is a requisite for all non-residents wishing to buy property on the island, and which permit allows the purchase of only one property, and which cannot be rented out. Nonetheless, if the non-resident is an EU citizen, and is purchasing the property in Malta to serve as his/her primary residence, then, the AIP Permit is not required. Moreover, if the non-resident is an EU citizen and has resided in Malta for over five years, the AIP Permit is not required, regardless of whether the property will be his/her primary residence or not. Any person who has been granted the long-term residency status in Malta also does not require an AIP Permit to purchase property in Malta. Therefore, as per subsidiary legislation ‘Malta Residence and Visa Programme Regulations’, third country nationals who have been residing in Malta for at least five years, in a continuous manner, are eligible to apply for the long-term residence status. Therefore, the exceptions are as follows:

• EU citizens residing in Malta for over five years
• EU citizens buying a primary residence
• EU citizens buying property for investment
• Any person who has been granted long-term residency status in Malta.

To be granted an AIP Permit, the minimum purchase value for properties currently stands at*:

– Flat or Maisonette: €174, 274.00

– Any other property: €300,619.00

As a note, the value of the property in shell form may be less than that stipulated above, as long as it reaches the minimum standard after completion.

Nonetheless, these values may still differ in Southern Malta and Gozo.

The permit itself costs two hundred and €233.00* and is usually issued within 35 days. The requirements for an AIP Permit application include two passport-sized photos, a copy of the preliminary agreement of sale, and a photocopy of the full passport.

There are also a number of additional impositions for the granting of the permit, namely:

• The immovable property is to be used for residential purposes
• A copy of the notarial final deed is to be submitted to the AIP Section after its publication
• The immovable property may not be sold in party, or otherwise into more than one dwelling house
• The immovable property cannot be rented out.

If the property which is sought after is in a Special Designated Area (SDA), the AIP Permit can also be done away with. Special designated areas include*:

• Madliena Village, Madliena
• Sotuhridge, Mellieħa
• Tas-Sellum Residences, Mellieħa
• The Quad, Mrieħel
• Trident Park, Mrieħel
• Ta’ Monita Residence, Marsaskala
• Smart City, Kalkara
• Pendergardens, St Julians
• Portomaso, St Julians
• Mercury Towers, St Julians
• Tigne Point, Sliema
• Piazzetta, Sliema
• Fort Cambridge, Sliema
• St Angelo Mansions, Vittoriosa
• Kempinski San Lawrenz, Gozo
• Fort Chambray, Gozo
• Vista Point, Gozo

These areas offer more luxurious properties, and hence foreigners are even encouraged to buy properties here. Accordingly, the requirement for the AIP Permit has been done away with. Moreover, foreigners are also allowed to rent their property, as long as it is located in an SDA, and as long as a licence, either in a ‘Superior’ or ‘Comfort’ category from the Ministry of Tourism Authority is issued.

*at the time of the publication of this article.

माल्टामा रहेको Sciberras Advocates मा हाम्रा सम्पत्ति कानुनका विज्ञहरूको टोली तपाईंले सामना गर्न सक्ने कुनै पनि सम्पत्तिसम्बन्धी समस्याहरूमा सहयोग गर्न यहाँ छ। हामीलाई सम्पर्क गर्न नहिचकिचाउनुहोस् [email protected] व्यावसायिक सहयोगको लागि।.

यो लेख केवल जानकारीको लागि मात्र हो र यसलाई कानुनी सल्लाहको रूपमा लिनु हुँदैन।.

लेख र अनुसन्धान मिस केटलिन टर्नर द्वारा गरिएको हो, जो हाल युनिभर्सिटी अफ माल्टामा कानुन (अनर्स) मा स्नातक गरिरहनुभएको छ।.

Sciberras Advocates, डा. एड्रियन सिबेरासद्वारा स्थापित, माल्टामा आधारित एक ल फर्म हो। यो फर्म बहु-अनुशासनिक, नवीन र परिवर्तनशील समय र स्थानीय तथा अन्तर्राष्ट्रिय कानुनी परिदृश्यमा आउने कुनै पनि चुनौतीहरूको सामना गर्न लचिलो हुनमा गर्व गर्दछ। संस्थागत वा निजी जुनसुकै जटिल मागहरू भए तापनि, Sciberras Advocates ले तपाईंको मनोनित परिणामहरू प्राप्त गर्न व्यावहारिक र लागत-प्रभावी कानुनी समाधानहरू प्रदान गर्दछ। तपाईंले फोन मार्फत Sciberras Advocates मा सम्पर्क गर्न सक्नुहुन्छ +35627795222वा इमेलद्वारा [email protected].

Act XXXIII of 2024, also known as the Health and Safety at Work Act, is a significant piece of legislation in Malta aimed at promoting and safeguarding the health and safety of workers across all sectors, including both private and public sectors, as well as self-employed individuals. The Act came into force in November 2024, following Legal Notice 321 of 2024.

The primary objective of this act is to enhance workplace health and safety by protecting workers’ well-being. It applies to all workplaces and work activities, broadening its scope to include not just employees but also individuals engaged under contracts of service, trainees, apprentices, volunteers, and self-employed individuals.

The new Health and Safety at Work Act introduces several significant changes compared to the previous Occupational Health and Safety Authority Act (OHSA Act, Chapter 424 of the Laws of Malta). The OHSA was established with a board and an executive body, focusing on implementing national policies and enforcing regulations whilst the new Act restructures the OHSA into a more defined governance structure, including a Governing Board, a Health and Safety Executive, and a Health and Safety Council. This aims to enhance governance and clarify roles within the Authority.

In terms of penalties and enforcement, the previous Act did not specify such stringent penalties for non-compliance, but the new Act introduces tougher penalties, including administrative fines up to €20,000 and criminal penalties up to €50,000 or imprisonment for serious breaches. Repeat offenders face harsher penalties. In the new Act, employers may be required to appoint HSROs to oversee health and safety compliance. Failure to do so can result in fines up to €50,000. The new Act also introduces a Health and Safety Tribunal and a Special Compromise Procedure to resolve disputes efficiently and it also expands the focus to include mental health alongside physical safety, aiming for a more comprehensive approach to worker well-being.

Overall, the new Act strengthens the legal framework for occupational health and safety in Malta by enhancing governance, increasing penalties for non-compliance, and expanding the scope to include mental health and more robust dispute resolution mechanisms.

For assistance and advice as well as drafting of health and safety policies and procedures at work, please get in touch.  

यो लेख केवल जानकारीको लागि मात्र हो र यसलाई कानुनी सल्लाहको रूपमा लिनु हुँदैन।.

यस लेखको लेखिका सुश्री चार्लीन सिबेर्रास, बी.ए. (हॉन्स) हुनुहुन्छ, जो एक अतिथि लेखक हुनुहुन्छ। उहाँ कर्पोरेट, लेखा, र कानुनी मामिलाहरूमा विशेष ध्यान केन्द्रित गर्ने मार्केटिङ र व्यवसाय प्रशासन विशेषज्ञ हुनुहुन्छ।.

Sciberras Advocates, डा. एड्रियन सिबेरासद्वारा स्थापित, माल्टामा आधारित एक ल फर्म हो। यो फर्म बहु-अनुशासनिक, नवीन र परिवर्तनशील समय र स्थानीय तथा अन्तर्राष्ट्रिय कानुनी परिदृश्यमा आउने कुनै पनि चुनौतीहरूको सामना गर्न लचिलो हुनमा गर्व गर्दछ। संस्थागत वा निजी जुनसुकै जटिल मागहरू भए तापनि, Sciberras Advocates ले तपाईंको मनोनित परिणामहरू प्राप्त गर्न व्यावहारिक र लागत-प्रभावी कानुनी समाधानहरू प्रदान गर्दछ। तपाईंले फोन मार्फत Sciberras Advocates मा सम्पर्क गर्न सक्नुहुन्छ +35627795222वा इमेलद्वारा [email protected].