Malta tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Malta uses 183 days as the residency baseline plus various special schemes (Global Residence Programme, Residence Programme, Highly Qualified Persons rules). The remittance basis is available to non-domiciled residents, foreign income only taxed when remitted.
- 183 days in calendar year = resident.
- Non-dom remittance basis: foreign-source income taxed only when remitted.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Malta tax residency, FAQ
How many days can I spend in Malta before becoming a tax resident?
Generally, spending more than 183 days in Malta during a calendar year can make you a tax resident.
How does Malta count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Malta use?
Malta measures residency over calendar year (jan 1 – dec 31).
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