Malta taxes non-domiciled residents on Maltese income plus whatever foreign income they remit — not on worldwide income. No annual property tax, no inheritance tax, no wealth tax. The catch, for Americans, is that the IRS never left the room.
Last verified: 16 September 2026| Status | What Malta taxes | Rate | Minimum tax |
|---|---|---|---|
| Resident non-dom (default for most movers) Full guide → | Malta-source income + foreign income remitted to Malta. Foreign capital gains: untaxed even if remitted | Progressive 0–35% (top rate above €60,000) | €5,000/yr if foreign income ≥ €35,000 and not fully remitted |
| Malta Retirement Programme — apply by 31 Dec 2026 | Remitted foreign income (pension ≥75% of chargeable income) | 15% flat; Malta income at 35% | €7,500/yr + €500 per dependant |
| Global Residence Programme — apply by 31 Dec 2026 | Remitted foreign income (no pension test; non-EU nationals) | 15% flat; Malta income at 35% | €15,000/yr, family-wide |
| Individual Tax Programme — from 1 Jan 2027 (LN 195/2026) | Remitted foreign income; €8,500 fee, property ≥€700,000 (buy) or ≥€14,000/yr (rent) | 15% flat; Malta income at 35% | €15,000/yr retired pensioner · €35,000/yr global resident |
| Nomad Residence Permit | Authorised remote-work income | 0% first 12 months, then 10% flat | — |
Under the US–Malta treaty (in force 2011), US Social Security and government pensions are taxable only in the US. Other US-source pensions of Malta residents are generally taxable only in Malta.
Malta is not among the US's 30 totalization agreements. Self-employed Americans can owe US self-employment tax and Maltese social security on the same income.
A 2021 Competent Authority Arrangement closed the marketed Maltese-pension loophole; the IRS treats those schemes as listed transactions. Anyone still selling it is selling an audit.
Canada and Malta have a tax treaty and a social security agreement (in force since 1992) that helps CPP/OAS portability and prevents most double taxation. Departure tax still applies when you leave.
What counts as a remittance, the €5,000 minimum tax, the capital-gains exemption, and clean-capital planning before you move.
Read the guide →The 0–35% brackets, the 2026 family-rate changes, and what a pensioner couple actually pays.
IRAs, Roths, 401(k)s and the treaty — what's taxed where, and the traps in drawdown timing.
Documents, FATCA friction, and the realistic timeline for non-residents.
Deemed dispositions, RRSP/RRIF treatment, and keeping OAS/CPP flowing to Malta.
5% stamp duty, the 8% final withholding on sales, and the exemptions that matter.
US and Canadian tax obligations don't stop at the border. We'll match you with a cross-border tax adviser we've checked ourselves — credentials, licensing, and real client outcomes in Malta.