Ordinary Residence – EU and EEA Nationals

For an EU or EEA national individual to be considered as ordinary resident he or she must have lived in Malta for at least 6 months. There is no minimum value property requirement for non-residents seeking to obtain ordinary residence in Malta. In certain circumstances a special permit known as r an Acquisition of Immovable Property (AIP) permit might be needed. (See buying property in Malta)

EU/EEA nationals may obtain ordinarily residence status in Malta on various different criteria;

Economic Self-Sufficiency:

Individuals applying under this criteria must show that they can sustain themselves and their family without being a burden on the state. The current acceptable minimum threshold to be considered as self sufficient are a minimum capital of € 14,000 or a minimum annual income of €4,800 for single persons, and at a minimum capital of at least € 23,300 or a minimum annual income of €5,648 for married couples.


A second possible criteria under which individuals may apply for ordinary residency is on the grounds of employment. This covers both being employed with third parties or being self employed or employed with one’s one company.

Income Tax Treatment:

Individuals who are ordinarily resident, but not domiciled in Malta, are subject to income tax on income arising in Malta, on income arising outside Malta but received in Malta and on capital gains arising in Malta. No tax is chargeable on capital gains which arise overseas but which are remitted to Malta.

Personal income tax is charged at progressive rates from 0% up to a maximum of 35%