Last Updated: 04/04/2022
As a general rule, a foreign national who comes from a country with which Malta has a Double Taxation Relief Treaty is not taxable in Malta on emoluments earned for work performed in Malta if the following conditions are all satisfied:
- that person is present in Malta for a period not exceeding 183 days in a 12-month period; and
- the emoluments are paid by, or on behalf of, an employer who is not resident in Malta; and
- the emoluments are not borne by a permanent establishment which the employer has in Malta.
If the above conditions are not satisfied, or if the foreign worker comes from a non-treaty country, any income earned from work carried out in Malta is taxable in Malta. If the worker is present in Malta for more than 183 days in a 12-month period, he is taxed as at the Resident Rate of Tax, according to whether he is Single, Married or a Parent.
If the foreign worker is in Malta for 183 days or less in a 12-month period, then he will be taxable in Malta on the emoluments earned at the Non-Resident Rate of Tax.
Any person who comes from an EU country to perform professional services or other activities of an independent character is taxable in Malta on the income earned in Malta if:
- he has a fixed base regularly available to him in Malta for the purpose of performing his activities; or
- his stay in Malta exceeds 183 days in a 12-month period.
The income earned from these activities in Malta is taxed at the following rates, depending upon whether the person is considered to be Resident or Non-resident.
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