Valletta Malta waterfront and baroque architecture

Moving to Malta

The English-speaking Mediterranean island with exceptional tax advantages

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EU - SchengenEuroMediterraneanEnglish-speaking islandNon-Dom tax regime-25% vs Paris

Factsheet: Malta

Malta combines the advantages of an EU member state with an exceptional tax regime for expats. English is an official language, the euro is the currency, and the island offers 300 days of sunshine per year in the heart of the Mediterranean. The Maltese Non-Dom regime allows expats to be taxed in Malta only on income remitted to the island, while foreign income not transferred remains outside the tax scope. The corporate tax refund system (6/7 of corporate tax) makes it one of the most tax-efficient jurisdictions in the EU.

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Malta
The English-speaking Mediterranean island with exceptional tax advantages
Capital
Valletta
Official language
Maltese and English (co-official)
Currency
Euro (EUR)
Population
530,000
Timezone
UTC+1 / UTC+2 (summer)
🇪🇺 European Union
Yes, EU + Schengen member
Digital nomad visa
EU Residence (Ordinary Residence)
Cost of living (vs Paris)
-20 to -30%

Why choose Malta?

Malta offers a unique combination of EU membership, very advantageous tax regime and English-speaking environment in the heart of the Mediterranean.

🇪🇺
Full EU and Schengen access
As an EU member state since 2004, Malta offers European citizens the right to settle without a visa. Maltese residency grants access to the entire Schengen area. Particularly attractive for non-EU nationals seeking a European foothold.
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Non-Dom regime: remittance-based taxation
Non-domiciled residents in Malta are only taxed on income and capital gains remitted to Malta (remittance basis). Foreign income kept abroad completely escapes Maltese taxation. A minimum annual tax of 5,000 EUR is required to maintain the status.
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Among Europe's most efficient corporate tax
The nominal corporate tax rate is 35%, but non-resident shareholders benefit from a refund of 6/7 of the tax paid, bringing the effective rate to just 5%. This unique EU system makes it a highly competitive jurisdiction for holdings and service companies.
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English as official language
Malta is the only continental EU country where English is an official language, which greatly facilitates integration for English-speaking expats and allows working, creating a business and communicating with authorities in English.
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Mediterranean quality of life
300 days of sunshine per year, sea accessible 8 months out of 12, gastronomy influenced by Italy and the Middle East, millennia of UNESCO-listed history. Malta offers Mediterranean quality of life in an English-speaking European setting.
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Excellent European connectivity
Malta International Airport offers direct flights to all major European cities. Ryanair, Air Malta and major carriers serve the island multiple times daily to Paris, London, Rome, Frankfurt. Ideal for professionals who travel regularly.

Visa & Residence

Malta offers several pathways for establishment depending on the expat's profile and tax objectives, from the simplest (EU residence) to the most sophisticated (specific tax programs).

Ordinary Residence (EU)

EU citizens do not need a visa to settle in Malta. After 3 months of stay, they must register with Identity Malta to obtain their residence card. The procedure is simple and free. Grants access to the Non-Dom regime after establishing Maltese tax residency.

Duration
Permanent (EU)
Min. income
Timeline
2-4 weeks
Target
Free

Malta Residence and Visa Programme (MRVP)

Investment program for non-EU nationals wishing to obtain permanent Maltese residency. Requires a real estate investment (minimum purchase 300,000 EUR or minimum rental 10,000 EUR/year) and a government contribution of 30,000 EUR. Grants access to the entire Schengen area.

Duration
Permanent residency
Min. income
Timeline
4-6 months
Target
300,000 EUR real estate + 30,000 EUR contribution

Global Residence Programme (GRP)

Specific program for non-EU residents wishing to benefit from the Maltese tax regime with a minimum tax rate of 15% on income remitted to Malta. Minimum 15,000 EUR annual tax. Property purchase required (220,000 EUR south/Gozo or 275,000 EUR other areas).

Duration
Annual renewable
Min. income
Timeline
3-4 months
Target
15,000 EUR/year minimum tax + real estate

Nomad Residence Permit

Maltese nomad visa for remote workers earning income from clients or employers based outside Malta. Valid for 1 year, renewable. Minimum income of approximately 2,700 EUR/month net. Online application, fast processing.

Duration
1 year renewable
Min. income
~2,700 EUR/month
Timeline
30 days
Target
280 EUR

Cost of living

Malta is cheaper than Paris or London but more expensive than Eastern or Southern European countries. The cost of living in Sliema and St Julian's is comparable to an upmarket French provincial city.

Estimated monthly budget: 1,800 - 2,800 EUR/month (Sliema / St Julian's)

Expense Monthly amount
Rent 1 bed apartment (Sliema) 900-1,400 EUR/month
Rent 1 bed apartment (Valletta/Msida) 700-1,000 EUR/month
Groceries 200-350 EUR/month
Restaurant (local meal) 10-15 EUR
Restaurant (fine dining) 25-45 EUR
Transport (public bus) 26 EUR/month (pass)
Fiber internet 25-40 EUR/month

📊 Taxation

Malta has a sophisticated tax system that is particularly advantageous for expats and international companies, with the Non-Dom regime as its centerpiece.

Non-Dom regime: remittance basis
Non-domiciled residents are only taxed in Malta on income and capital gains sourced in Malta or remitted to Malta from abroad. Foreign income not transferred to a Maltese account completely escapes Maltese taxation. A minimum of 5,000 EUR annual tax is required to maintain the status.
Corporate tax 35% with 6/7 refund
The nominal corporate tax rate is 35%, but shareholders (resident or non-resident) can claim a refund of 6/7 of the tax paid after dividend distribution, bringing the effective rate to 5%. This legal, EU-compatible mechanism is one of Europe's most efficient for holding structures.
Income tax: 0 to 35% brackets
Personal income tax ranges from 0% (bracket up to 9,100 EUR) to 35% (above 60,000 EUR). For Non-Dom individuals, only Maltese-source or remitted income enters this base. The GRP regime allows a flat 15% rate on remitted income.
No inheritance tax or wealth tax
Malta does not levy inheritance taxes (except on certain Maltese real estate) or wealth or net worth tax. No CGT on sale of securities (except Maltese real estate). A very favorable framework for wealth management.

🚀 For entrepreneurs

Malta is a proven jurisdiction for entrepreneurs and international companies, particularly in the tech, gaming, finance and crypto sectors.

Maltese holding: 5% effective corporate tax
The combination of 35% corporate tax + 6/7 refund to shareholders gives an effective rate of 5% on distributed profits. Legal structure, compliant with EU directives (parent-subsidiary directive), and robust against anti-abuse measures. Widely used in online gaming, fintech and software.
Gaming and fintech licenses (MGA)
The Malta Gaming Authority (MGA) is one of the world's most recognized regulators for online gaming. An MGA license allows operation across the EU. Similarly, the MFSA issues fintech and crypto licenses under an advanced regulatory framework (VFA Framework).
IP Box regime and intellectual property
Income from qualifying intellectual properties (patents, software, trademarks in some cases) benefits from a favorable tax regime. Combined with Non-Dom and corporate structuring, royalties can be very efficiently structured in Malta.
Well-established international ecosystem
Malta has a well-established professional services ecosystem (lawyers, accountants, fiduciaries) for international structures. Many specialized firms support entrepreneurs in creating and managing Maltese companies. The international business community is significant and well-connected.

❤️ Healthcare

Malta has a two-tier health system: public via Mater Dei Hospital, and private through several good-quality clinics.

Mater Dei public hospital
Mater Dei is Malta's main public hospital, one of the largest in the Mediterranean basin relative to population. EU citizens residing in Malta have access via the European Health Insurance Card or after contributing to the local system. Generally good quality but sometimes long waiting times.
Private clinics and private medicine
Several private clinics (St James Hospital, Capua Palace Clinic) offer fast, quality care. Specialist consultations cost 60-150 EUR. Private health insurance (AXA, BUPA) covers most needs for 80-200 EUR/month depending on age and coverage.
Limitations for rare specialties
For highly specialized procedures or intensive treatments, Maltese patients are sometimes sent to Italy (Sicily) or the UK. Italy's proximity (90 min flight) facilitates access to major European hospital centers if needed.

Where to live

Malta is a small island of 316 km2. Expats concentrate mainly in three areas.

Sliema and St Julian's
Sliema and St Julian's
The heart of expat life in Malta. Sliema is a modern waterfront city with shops, restaurants and cafes. St Julian's houses Paceville, the nightlife district, and Spinola Bay, romantic and lively. Most expensive area but most vibrant.
Best for: Digital nomads, young expats, professionals
Valletta and Msida
Valletta and Msida
Valletta is the UNESCO-listed capital, authentic and historic. Msida and Floriana, adjacent, are more residential and house the University of Malta. More affordable rents than Sliema, more local and less touristy atmosphere.
Best for: Heritage lovers, students, families seeking calm
Gozo
Gozo
Malta's sister island, more rural, greener and significantly cheaper. Accessible in 25 min by ferry. Increasingly popular with digital nomads and retirees seeking calm and nature while benefiting from the Maltese tax framework.
Best for: Retirees, families, nature and tranquility lovers

Drawbacks to know

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Very expensive real estate
Rents in Sliema and St Julian's have surged in recent years due to expat demand and online gaming industry growth. A 1-bedroom apartment often exceeds 1,000 EUR/month. The island's small size limits supply and keeps prices high.
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Difficult traffic and transport
Malta is known for its chronic traffic jams. The road network is aging and insufficient for the number of vehicles. Public transport has been improved but remains limited. Many expats choose scooters or mopeds to get around.
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Very hot and touristy summers
In July-August, temperatures regularly exceed 35 degrees Celsius and the island is overrun with tourists. Beaches and restaurants are overcrowded. Some expats choose to vacation elsewhere in summer and enjoy the island in low season (October-April).
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Small size = limitations
At 316 km2 with 530,000 inhabitants, Malta can feel cramped after a few months. Cultural, gastronomic and leisure offerings are limited compared to major European cities. Many expats make regular trips to mainland Europe to 'recharge'.
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Tax structure complexity
While Maltese tax regimes are very advantageous, setting them up requires specialized professionals (lawyers, accountants, fiduciaries). Structure costs (legal fees, accounting, company administration) can be significant and reduce the tax advantage for small structures.

Frequently asked questions

Is the Maltese Non-Dom regime legal for French citizens? +
Yes, the Maltese Non-Dom regime is perfectly legal and compatible with European law. France and Malta have signed a tax treaty (DTT) that governs residency conflicts. If you validly establish your tax residency in Malta (center of vital interests, 183 days or more), you leave the French tax system. Consultation with a Franco-Maltese tax expert is essential.
What is the real cost of a Non-Dom structure in Malta? +
Setting up an optimal Non-Dom structure (Maltese residency + Maltese company) requires: company formation fees (1,000-2,000 EUR), lawyer fees (2,000-5,000 EUR for structuring), annual accounting (1,500-3,000 EUR), administration fees (500-1,500 EUR/year). First-year total: approximately 5,000-10,000 EUR, plus living costs on the island.
Can you settle in Malta without speaking Maltese? +
Absolutely. English is a co-official language and is spoken fluently by the entire Maltese population. All administrative procedures, contracts and official communications can be conducted in English. Maltese is a fascinating language (a blend of Arabic, Italian and English) but learning it is not necessary for integration.
How many days must you spend in Malta to maintain tax residency? +
There is no minimum number of days imposed by Maltese law for EU residents. In practice, to establish Maltese tax residency and leave French residency, you must be able to demonstrate that your center of vital interests is in Malta (permanent housing, social life, etc.). The 183-day rule is the safest criterion to avoid any dispute.
Is Valletta really worth it as a place to live? +
Valletta is an extraordinary capital for its size: world-class museums (MUZA), booming gastronomic scene, unique baroque architecture, authentic neighborhood life. However, it is very small (about 6,000 residents within the walls) and lacks some daily conveniences. Many expats prefer to live in Sliema or Msida and visit Valletta regularly.
Is the 5% effective corporate tax system applicable to small structures? +
Technically yes, but the fixed structure costs (accounting, administration, mandatory audit above a certain threshold) make the scheme unprofitable below 30,000-50,000 EUR in annual profits. For micro-entrepreneurs, the personal Non-Dom regime may be better suited than a corporate structure. A tax advisor will assess the breakeven point for your situation.

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