Financial Planning for Expats in Malta — Non-Dom, GRP & EU Residency

Tax & legal advantages

• Non-dom regime: foreign income only taxed if remitted; minimum annual tax €5,000
• No inheritance tax or estate duty in Malta
• No capital gains tax on disposals of non-Maltese assets
• No wealth tax
• English common law heritage — contracts, trusts, and wills operate as expected
• English is an official language — the legal and financial system is familiar to British nationals

Residency & citizenship

• EU full member — Schengen access, EU rights, strong international standing
• Established EU residency routes (Global Residence Programme and ordinary residence)
• Strong financial services sector (MFSA regulated)
• Malta Stock Exchange and international holding company structures
• Mediterranean climate, international schools, strong British expat community
• Short flight times to the UK and most of Europe

What is the Malta non-dom regime?

Malta's non-domicile regime applies to individuals who are resident in Malta but are neither domiciled in Malta nor ordinarily resident there. Under this regime, only Malta-source income is taxed in Malta. Foreign-source income is taxed only if and when it is remitted (brought into) Malta. Foreign-source capital gains are not taxed in Malta even if remitted. There is no inheritance tax in Malta, no capital gains tax on disposals of non-Maltese assets, and no wealth tax. A minimum annual tax of €5,000 applies, regardless of how much or how little foreign income is remitted. This makes Malta's non-dom regime one of the most straightforward and cost-effective in Europe for high-net-worth individuals with predominantly foreign-source income.

Can I still get Malta citizenship by investment?

No. On 29 April 2025 the Court of Justice of the European Union ruled that Malta's citizenship-by-investment programme (the Malta Exceptional Investor Naturalisation, or MEIN, scheme) breached EU law, and Malta discontinued the programme. There is no longer a direct citizenship-by-investment route in Malta — or anywhere else in the EU. Maltese citizenship is now available only through ordinary naturalisation, descent, or exceptional-merit grants. Malta does, however, retain attractive tax-residency routes — including the non-dom regime and the Global Residence Programme — which can deliver EU residency and significant tax efficiency without conferring citizenship. Anyone who began the former MEIN process should take specialist legal advice on their position.

Is there inheritance tax in Malta?

No. Malta has no inheritance tax or estate duty. Assets held in Malta and passed on death are not subject to any Maltese death duty. However, UK inheritance tax is a separate matter entirely. Since 6 April 2025, UK IHT is based on long-term residence rather than domicile: if you are a long-term UK resident (broadly, UK-resident in at least 10 of the previous 20 tax years), your worldwide assets including those in Malta are within scope of UK IHT at 40% above the nil-rate band thresholds, and exposure persists for several years after you leave the UK. For UK nationals moving to Malta, addressing this long-term-residence IHT position is therefore an important part of estate planning — separate from the Maltese tax position.

What is the Malta Global Residence Programme?

The Malta Global Residence Programme (GRP) is a flat-rate tax residence scheme for non-EU nationals. Participants pay a flat 15% on all foreign income remitted to Malta, with a minimum annual tax of €15,000. To qualify, applicants must purchase qualifying residential property (minimum €275,000 in South Malta and Gozo, or €320,000 in other areas) or rent qualifying property (minimum €9,600/year in South Malta and Gozo, or €12,000/year elsewhere). The GRP does not allow the holder to work in Malta. It is distinct from ordinary tax residence and from the non-dom regime, and offers a transparent, fixed-cost tax position for individuals with significant remitted foreign income.

Can I bring my family on a Malta residency?

Yes. Malta residency programmes — including the Global Residence Programme and ordinary residence — allow the inclusion of family members. Under the GRP, dependent family members (spouse or civil partner and dependent children) can be included on the main applicant's qualifying property holding. Family members gain the same residency rights as the main applicant. (The former MEIN citizenship route, which also allowed family inclusion, was discontinued in 2025 following an EU court ruling.)