The Malta Residence programme is a tax resident programme for non-domiciled individuals, granting applicants residency and special tax status by setting the personal tax rate on external sources of income remitted to Malta at 15%. This amount includes any Maltese tax withheld at source but does not include any tax payable upon the transfer of immovable property situated in Malta in terms of article 5A of the Income Tax Act imum tax liability for non-domiciled individuals is в‚¬5,000 per annum.This means that they are subject to tax in Malta only on foreign income received in Malta and not on foreign source income not remitted to Malta or on capital gains arising outside. Persons resident but not domiciled in Malta are subject to tax in Malta on a remittance basis.These tax accounts are: the Foreign Income Account (FIA), the Maltese Taxed Account (MTA), the Final Tax Account (FTA), the Immovable Property Account (IPA), and the Untaxed Account (UA) Malta resident companies (even those not domiciled) are to allocate distributable profits to one or more of 5 tax accounts, depending on the nature and the source of the profits.

Entities resident, but not domiciled in Malta are subject to a corporate tax at 35% on the remitted income, and the local source income and capital gains Entities incorporated outside of Malta carrying out business activities in Malta are subject to tax in Malta only on the income arising in Malta (non-resident, and non-domiciled companies).foreign source income only to the extent remitted to Malta A person who is resident but not domiciled in Malta is taxable on all chargeable income arising outside Malta to the extent that such income is received in Malta (i.e.: on a remittance basis) and on all chargeable income earned or derived in Malta Malta Non-Dom Taxation Chetcuti Cauchi Advocates Malta local source capital gains, that is to say, gains arising from the transfer of capital assets. As a Malta resident non-dom, an individual is subject to tax on: local source income, that is to say, income arising in Malta in any form. The use of resident non-domiciled companies could be very useful in particular for the following activities: for companies with a considerable cash balance for investment purposes for loan and financing operations (under Maltese legislation no transfer pricing regulations exist with respect to inter-company loans) for companies deriving royalty incom Malta Non-Dom Taxation. Home Malta non domiciled Being resident and non-domiciled in Malt

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