{"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\/pt\/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>T\u00edtulo de Resid\u00eancia para N\u00f3madas<\/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>(atualizado para 42.000 \u20ac a partir de 1 de abril de 2024)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este artigo destina-se apenas a fins informativos e n\u00e3o deve ser interpretado como aconselhamento jur\u00eddico.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong><em><strong><em><strong>Artigo escrito por Ms Charlene Sciberras, B.A. (Hons), escritora convidada, especialista em marketing e gest\u00e3o empresarial com foco especial em assuntos corporativos, contabil\u00edsticos e jur\u00eddicos.<\/strong><\/em><\/strong><\/em><\/strong><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>A Sciberras Advocates, fundada pelo Dr. Adrian Sciberras, \u00e9 uma sociedade de advogados sediada em Malta. A firma orgulha-se de ser multidisciplinar, inovadora e flex\u00edvel, de modo a responder \u00e0s mudan\u00e7as dos tempos e a quaisquer desafios no cen\u00e1rio jur\u00eddico local e internacional. Independentemente das exig\u00eancias complexas privadas ou corporativas, a Sciberras Advocates oferece solu\u00e7\u00f5es jur\u00eddicas pr\u00e1ticas e rent\u00e1veis para alcan\u00e7ar os resultados desejados. Pode contactar a Sciberras Advocates por telefone atrav\u00e9s do <a href=\"tel:+35627795222\">+35627795222<\/a>ou por e-mail em <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\/pt\/2024\/01\/08\/new-tax-rules-for-nomad-residence-permit-holders\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New tax rules for Nomad Residence Permit holders - 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