In Malta, the way of becoming a citizen or a resident has streamlined processes through the several legal solutions (naturalisation, EU citizens’ rights, job offer, etc.) and investor’s immigration schemes (IIP, MRVP, MGRP, etc.) In the case of EU/EEA/Swiss citizens, the immigration process is more than manageable, and in the case of third-country nationals (TCNs), the different schemes may help to avoid the lengthy work permit and other red tape processes. Dual citizenship is allowed since 2000.

Check the Maltese Immigration Act and other relevant regulations here!

Maltese citizenship by birth

Any person born in Malta between 21 September 1964 and 31 July 2001 automatically acquired Maltese citizenship at birth. Since 2001, a person born in Malta only acquires the local citizenship at birth if a parent is a Maltese citizen; or was born in Malta.

Maltese citizenship by descendent

From 1 August 1989, children born outside Malta to Maltese born or naturalised mothers acquired Maltese citizenship by descent automatically. From 2000, a person born outside Malta between  1964 and 1989 to a Maltese born or naturalised mother can apply for Maltese citizenship by registration.

Maltese citizenship by marriage

The foreign spouses of Maltese citizens may obtain the citizenship by marriage after five years of marriage and live together. Residence in Malta is not required.

Commonwealth citizenship

Malta is a Member State of the Commonwealth, and its citizens have some exclusive rights in the United Kingdom, those can be useful after Brexit.

The residence period for naturalisation is now five years.

Permanent Resident Status in Malta

If the applicant becomes a permanent resident in Malta, he/she will have to pay 15 percent tax on the foreign sourced income, remitted to the country. According to the double tax treaties (DDTs) with various jurisdictions, the residents will probably not need to pay any tax to other nations as their country of origin.

Here is the list of the double taxation treaties of Malta.

Permanent residents of Malta do not have to stay in Malta; they can travel or even work abroad. Foreigners may opt for two types of resident permits, depending on their nationality.

EU citizens: Ordinary Residence

The Ordinary Residence applies to the EU nationals coming to Malta. They pay the local and regular tax from 0 to 35 percent of their income, minus a tax-credit, depending on how much they earn and marital status.

EU citizens and Third Country Nationals: Permanent Residence

Permanent Residence is available to everyone, no matter what is their country of origin. This is the right option for all third-country nationals (TCNs).

Tax residency in Malta

In the other contents (related to the immigration issues of Malta), I try to give you all practical information regarding the tax rules of Malta. As a Maltese resident your not remitted, foreign-sourced income may stay tax exempt if you understand and use the difference between “domiciled” and “non-domiciled” resident status. For example in the case of EU/EEA/Swiss citizens, they can live in Malta and obtain the “Resident Non-Dom status”. However, if you become a domiciled person or Maltese citizen, you will start to pay the regular, local taxes on your worldwide income.