Moving from the US to Malta
Malta's unusual advantage is not a zero-rate promise: foreign capital gains are not taxed even when remitted. A US citizen still reports and pays US tax on those gains, so the benefit depends on ownership, credits and the people who will ultimately receive the capital.
Malta's non-dom distinction
An ordinary resident non-dom is taxed on Malta-source income and foreign income remitted to Malta, while foreign capital gains are not taxed even if remitted. Listed shares are exempt from capital gains tax; Malta has no wealth tax and no inheritance tax, although stamp duty applies in stated cases.
The Global Residence Programme is different: it charges 15% on foreign income remitted to Malta, with a EUR 15,000 annual minimum covering dependants. It is available to non-EU/EEA/Swiss nationals.
A US citizen cannot stop at the Maltese result
US citizens and green-card holders remain taxable on worldwide income. The US long-term capital-gains scale is 0/15/20% plus 3.8% NIIT, and Malta's treatment does not prevent US reporting or tax.
That makes the corridor especially sensitive to whether the portfolio is held personally, through a company or for non-US family members. The latter can change the local result without changing the citizen's US filing obligation.
Residency and programme cost
Malta's MPRP is listed from EUR 169,000 all-in on the rental route or EUR 475,000 all-in on the purchase route, with EUR 500,000 net assets including EUR 150,000 liquid. The research did not verify a Malta day-count threshold, so no specific number should be used as a safe harbour.
Before you move
- Foreign capital-gains relief in Malta is not a US capital-gains exemption.
- The 15% GRP applies to foreign income remitted and has a EUR 15,000 annual minimum.
- No Malta day-count threshold was verified; do not substitute an internet rule for a residence analysis.
Continue your research
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Tax rates are only the first screen. Residency, ownership, treaty position and succession can change the outcome.
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