RSM Malta

Personal Tax

We have vast experience working with a range of private clients from business entrepreneurs and company directors to expatriates and non-domiciled individuals. We will be able to assist in the preparation and submission of your income tax returns together with checking statements or assessments issued by the Commissioner of Inland Revenue. We can also handle adjustment forms, objections and appeals and negotiate with Inland Revenue Department officials to settle tax disputes.

Malta offers very attractive residence fiscal regimes to non-domiciled individuals with associated tax advantages. We can assist with the application for a Permanent Resident Scheme Certificate as well as assist in the annual compliance requirements arising from such certificate. Foreigners becoming resident under this scheme are taxed at a flat rate of 15% with a minimum tax liability of €4,192. While this scheme applies only to expats who do not engage themselves in gainfully occupied positions in Malta.

Malta claims worldwide taxation rights on persons both resident and domiciled in Malta. Therefore a foreign domiciled resident would be taxed to the standard tax rates on income derived and earned in Malta however any income that is earned outside of Malta but is not received in or remitted to Malta will not be taxed in Malta. Furthermore, Malta does not impose taxes on capital so capital derived from outside Malta and remitted to Malta will not be subject to tax in Malta.

The above fiscal principles together with Malta’s excellent Mediterranean climate make Malta a very attractive jurisdiction for retirees or high net worth individuals.

Contact Us

George Gregory

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Position: Partner
Contact Number: (+356) 99 474 222
Email: george.gregory@rsm.com.mt

Contact Us

Timothy Zammit

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Position: Partner 
Contact Number: (+356) 79 893 273
Email: timothy.zammit@rsm.com.mt