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 ‘authorised work’. 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.
However, Nomad Residence Permit in Malta are still able to benefit from the double taxation relief as per Malta’s 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.
It’s important to note that individuals who already hold a Nomad Residence Permit shall not be subject to income tax on the income from ‘authorised work’ derived prior to 1st January 2024.
For any questions about taxes in Malta, and tax compliance, please do not hesitate to contact us on [email protected].
游牧民居留许可
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 €32,400 gross of tax a year （自 2024 年 4 月 1 日起更新至 42,000 欧元）.
本文仅供参考，不应被视为法律建议。.
查琳·西贝拉斯（Charlene Sciberras）女士，文学士（荣誉），特约撰稿人，是一位营销和工商管理专家，尤其专注于公司、会计和法律事务。.
Sciberras Advocates 由 Adrian Sciberras 博士创立，是一家总部位于马耳他的律师事务所。该事务所以其多学科、创新和灵活的特点而自豪，能够应对不断变化的时代以及本地和国际法律环境中的任何挑战。无论面临何种复杂私人或公司需求，Sciberras Advocates 都能提供切合实际且具有成本效益的法律解决方案，以实现您期望的结果。您可以通过电话联系 Sciberras Advocates： +35627795222或通过电子邮件发送至 [email protected].
