Ordinary Residence in Malta – Third Country Nationals

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The criteria for taking up residence in Malta for non EU citizens varies slightly ;

Employment:

An employment licence is required in order for non-EU/EEA nationals to work in Malta. Maltese employers seeking to employ non EU,EEA or Swiss nationals have to obtain an employment license from the Employment and Training Corporation (ETC) certain sectors of the labour market such IT, on line gaming , and other specialised labour segments are looked upon more favourably than other markets are therefore easier to obtain.

Self-Employment:

In order to qualify to apply for self-employed status and work for one’s business, a third country national must meet one or more of the following criteria:

• An investment of at least € 100,000 without an EU/EEA partner, or an investment equivalent to € 40,000 with a Maltese partner. The investment must consist of fixed assets and/or capital used for business purposes. Rental contracts are not eligible;

• Or has a status of a highly skilled innovator with a sound business plan, committed to recruiting at least three EU/EEA nationals within eighteen months of establishment of business;

• Or had a status of sole representative of an overseas company  wishing to open a branch in Malta; or

• The holding of a directorship in a company forming part of a project that has been formally approved by Malta Enterprise, and which has been formally notified by the latter to the Employment and Training Corporation.

A firm commitment regarding the engagement of EU/EEA nationals as part of the applicant’s staff will assist in the favourable consideration of an application.

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%