Tax Residency in Malta for Digital Nomads 2026

Malta's tax residency framework

✓Commissioner for Revenue (CFR Malta)Last verified: 2026-06-09.

Non-domicile status in practice

For many digital nomads, the most relevant scenario is being resident but not domiciled in Malta. Under this status, Malta taxes:

• Income earned in Malta (Malta-source income)
• Foreign income remitted to (brought into) Malta

Foreign income that you earn and keep outside Malta (in a foreign bank account that you do not transfer to Malta) is generally not subject to Maltese income tax under the non-domicile rules.

This sounds attractive, but it requires careful management — keeping foreign earnings abroad, using separate accounts, and ensuring your Malta account is funded from savings rather than current-year foreign income. The rules are more nuanced in practice and are subject to change.

Global Residence Programme

Malta's Global Residence Programme (GRP) is a separate residence and tax scheme aimed at non-EU nationals (and some EU nationals in specific circumstances). Under the GRP:

• A flat 15% tax rate applies on foreign income remitted to Malta
• A minimum annual tax payment applies (€15,000 for most applicants)
• Applicants must purchase or rent qualifying property in Malta above minimum thresholds
• The programme requires an application to the Commissioner for Revenue and has specific conditions

The GRP is not the same as the Nomad Residence Permit — they are separate schemes. Some nomads choose to apply for both. Eligibility and suitability depend on individual circumstances.

Highly Qualified Persons (HQP) scheme

Malta's Highly Qualified Persons rules provide a flat 15% income tax rate for qualifying professionals employed in specific sectors in Malta — primarily financial services, iGaming, aviation, and certain other regulated sectors. The HQP rules apply to employment income from Maltese sources, not to foreign remote-work income.

If you are a nomad working remotely for a foreign employer, the HQP scheme is unlikely to apply to you unless you also take on qualifying local employment.

Your home country's tax claim

This is the most commonly overlooked issue. Many countries — including Germany, France, the UK, Canada, the USA, and others — have rules that continue to tax residents who have not formally terminated their tax residency, regardless of physical location.

Moving to Malta and getting a Nomad Residence Permit does not automatically end your tax obligations in your home country. Steps required vary by country but typically include:

• Formally deregistering as a tax resident
• Potentially paying an exit tax on unrealised gains
• Notifying tax authorities and updating your registered address
• Closing or restructuring accounts held in your home country

The USA is a particular case — US citizens and permanent residents are taxed on worldwide income regardless of where they live. US nomads in Malta should consult a US-qualified tax adviser with international experience.