Moving from the UK to Malta
Malta's differentiator is narrow and specific: under ordinary resident non-domiciled status, foreign capital gains are not taxed even if you remit them to Malta. No other jurisdiction in this set does that.
The remittance rule with a hole in it
Ordinary resident non-dom status requires no application. Malta-source income is taxed, and foreign income is taxed when remitted — but foreign capital gains escape entirely, remitted or not.
For a UK seller sitting on a large disposal after the FIG window, that is the planning point. The UK charges 18% or 24% on gains; Malta charges nothing on foreign gains you actually bring in and spend.
Or fix the number with the GRP
The Global Residence Programme is for non-EU/EEA/Swiss nationals — which, post-Brexit, now includes UK nationals. Flat 15% on foreign income remitted to Malta, with a minimum EUR 15,000 tax per year covering dependants.
It requires property purchase at EUR 220,000 in Gozo or the South, or EUR 275,000 elsewhere, or rent at EUR 8,750 or EUR 9,600. It renews annually and indefinitely — it is not a fixed-term regime, a point most summaries get wrong.
The default rates if no regime applies
Single: 0–12,000 at 0%; 12,001–16,000 at 15%; 16,001–60,000 at 25%; above 60,000 at 35%.
Before you move
- A Malta day-count residency threshold was not verified in our research pass; do not assume 183 days is dispositive.
- Listed shares are exempt from CGT but property transfer tax is generally 8%.
- MPRP pricing is EUR 169,000 all-in on the rental route and EUR 475,000 all-in on the purchase route, requiring EUR 500,000 net assets of which EUR 150,000 liquid.
Continue your research
Request a private assessment
Tax rates are only the first screen. Residency, ownership, treaty position and succession can change the outcome.
Request a private assessment