Ordinary Residence
Moreover, when an individual intends to reside in Malta for a period longer than three months, he is obliged to apply for an e-Residence card. Prior to this application, the applicant is obliged to lease or purchase a property in Malta in order to enhance the link with the Maltese islands. With an e-residence card, one would be considered as a temporary Maltese resident and thus can travel through the Schengen zone with a valid e-Residence card, without the need to procure a Visa.
The tax brackets for basis year 2025 which currently relate to taxation of chargeable income in Malta are as follows:
| Single Rates | |||
| 0 | 12,000 | 0% | 0 |
| 12,001 | 16,000 | 15% | 1,800 |
| 16,001 | 60,000 | 25% | 3,400 |
| 60,001 | and over | 35% | 9,400 |
| Married Rates | |||
| 0 | 15,000 | 0% | 0 |
| 15,001 | 23,000 | 15% | 2,250 |
| 23,001 | 60,000 | 25% | 4,550 |
| 60,001 | and over | 35% | 10,550 |
| Parent Rates | |||
| 0 | 13,000 | 0% | 0 |
| 13,001 | 17,500 | 15% | 1,950 |
| 17,501 | 60,000 | 25% | 3,700 |
| 60,001 | and over | 35% | 9,700 |
Furthermore, individuals who are ordinarily resident but not domiciled in Malta and who are in receipt of foreign source income of €35,000 (which is not remitted to Malta), would now be subject to a minimum Malta income tax liability of €5,000 per annum. Moreover, the said minimum tax is not applicable for individuals who are ordinarily resident but not domiciled in Malta and are beneficiaries of a special tax programme here in Malta.
