How Malta taxes residents and non-doms in 2026
Maltese tax hinges on two things: whether you are resident, and whether you are domiciled. Residence is about where you live (more than 183 days in the calendar year, or from your arrival date if you move to settle). Domicile is your permanent home country, and it barely ever changes: a French or British national who moves to Malta stays domiciled abroad. That combination, resident but not domiciled, is what everyone means by non-dom, and it is the default outcome of an ordinary expat move. You do not apply for it. Only people who are both resident and domiciled in Malta, essentially Maltese nationals and rare long-term settlers, are taxed on worldwide income.
The calculator above covers both cases. Switch to worldwide resident if you are domiciled here and taxed on everything; stay on non-dom if you are a typical expat on the remittance basis. The bands are the same 2026 progressive rates published by the Malta Tax & Customs Administration; what differs is which income they apply to.
The remittance basis, in one table
For a non-dom, the question is never just how much you earn. It is where the income arises and whether you bring it into Malta.
| Type of income | Taxed in Malta? |
|---|---|
| Income arising in Malta (salary, local rent, local business) | Yes, at 0–35% |
| Foreign income you remit to Malta | Yes, at 0–35% |
| Foreign income you keep abroad | No |
| Foreign capital gains | No, even if remitted |
| Capital saved before you became resident | No (it is capital, not income) |
The foreign-capital-gains line surprises everyone: a non-dom can sell shares or property abroad and move the proceeds to a Maltese account with no Maltese tax on the gain. That is why the most useful piece of housekeeping before you move is boring but decisive, separate your accounts: keep pre-arrival savings (clean capital) apart from post-arrival foreign income, so any transfer into Malta is clearly one or the other. The personal tax guide goes through what does and doesn't count as a remittance.
The €5,000 minimum tax
The regime is not free. A resident non-dom whose foreign income reaches €35,000 in a year, and who doesn't bring all of it into Malta, pays a minimum of €5,000 in Maltese tax. Tax you already pay on Maltese-source income counts toward that €5,000, so it behaves as a floor on your total Malta tax rather than an added charge; the calculator shows the minimum only when your normal tax falls below it. Two things stop it being an absolute floor: it can be reduced by double-taxation relief on foreign income already taxed abroad, and a non-dom can elect to be taxed on worldwide income instead when that comes to less than €5,000 (the calculator applies this cap, but not the relief). For married couples, the €35,000 threshold and the €5,000 minimum apply once, jointly, to the couple. If you remit all your foreign income, or it's below €35,000, there's no separate minimum and you simply pay normal rates on what's taxable.
Read as a price, €5,000 flat is a low cost of residence for a high earner keeping most income abroad. That, more than the headline 35% rate, is what draws internationally mobile people to Malta. People on one of the special residence programmes sit outside this rule because those carry their own, higher minimums.
Resident vs non-dom: a worked comparison
Take someone with a €30,000 Maltese salary and €40,000 of foreign investment income. As a non-dom keeping the foreign income abroad, they pay tax on the €30,000 (about €4,100), topped up to the €5,000 minimum because the foreign income clears €35,000: €5,000 total. If instead they were domiciled and taxed on the full €70,000 worldwide, the bill would be roughly €15,100. Same income, very different outcome, entirely down to domicile and where the money sits. Run your own figures in both modes above.
What this calculator doesn't do
It is a teaching tool, not a tax return. It doesn't apply double-taxation relief for foreign tax already paid, the special 15% programmes (Global Residence, Malta Retirement Programme, highly-qualified-persons rules), the Nomad Residence Permit's flat 10%, or the precise treatment of specific income types. For a pension-focused plan see the retirement in Malta guide ; for company income, the corporate tax guide . When real money is at stake, get the specifics checked by an advisor.
Frequently asked questions
What is the non-dom tax regime in Malta?
It is the remittance basis of taxation that applies to residents who are not domiciled in Malta. You pay Maltese tax on income arising in Malta and on foreign income you bring into Malta, but not on foreign income you keep abroad, and not on foreign capital gains even if you remit them. Most expats are non-doms by default without applying for anything.
What is the €5,000 minimum tax for non-doms?
A resident non-dom whose foreign income is 35,000 EUR or more in a year, and who does not remit all of it, pays a minimum of 5,000 EUR in Maltese tax. Tax you already pay on Maltese-source income counts toward the 5,000 EUR, so it is a floor on your total Malta tax, not an extra charge. It is not absolute: it can be reduced by double-taxation relief, or by electing to be taxed on worldwide income when that costs less. Married couples share one 35,000 EUR threshold and one 5,000 EUR minimum.
Does Malta tax foreign income?
Only if you are domiciled in Malta, or if you are a non-dom and bring the foreign income into Malta. A resident non-dom who leaves foreign income in a foreign account pays no Maltese tax on it. Foreign capital gains are never taxed for a non-dom, even when the money is transferred to a Maltese bank account.
Am I a tax resident in Malta?
You become tax resident if you spend more than 183 days in Malta in a calendar year, or from your arrival date if you move intending to settle here. Tax residence is about days and substance (a lease, utility bills, local ties), while domicile is your permanent home country, which does not change just because you live in Malta.
What counts as remitting income to Malta?
Bringing foreign income into Malta in any form: transferring it to a Maltese bank account, receiving it there, paying for something in Malta with a foreign card funded by that income, or settling a Maltese bill with it. The practical fix is to keep pre-arrival capital and post-arrival income in separate accounts so a transfer is clearly one or the other.
How much tax does a non-dom actually pay in Malta?
It depends entirely on your Maltese income and how much foreign income you remit. Someone with a modest Maltese salary who keeps investment income abroad often pays just the 5,000 EUR minimum. Someone drawing most of their income into Malta pays normal progressive rates of 0% to 35% on the total. The calculator above shows your figure for both situations.