Ordinary Residence
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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 2021 which currently relate to taxation of chargeable income in Malta are as follows:
| Single Rates | |||
| 0 | 9,100 | 0% | 0 |
| 9,101 | 14,500 | 15% | 1,365 |
| 14,501 | 19,500 | 25% | 2,815 |
| 19,501 | 60,000 | 25% | 2,725 |
| 60,001 | and over | 35% | 8,725 |
| Married Rates | |||
| 0 | 12,700 | 0% | 0 |
| 12,701 | 21,200 | 15% | 1,905 |
| 21,201 | 28,700 | 25% | 4,025 |
| 28,701 | 60,000 | 25% | 3,905 |
| 60,001 | and over | 35% | 9,905 |
| Parent Rates | |||
| 0 | 10,500 | 0% | 0 |
| 10,501 | 15,800 | 15% | 1,575 |
| 15,801 | 21,200 | 25% | 3,155 |
| 21,201 | 60,000 | 25% | 3,050 |
| 60,001 | and over | 35% | 9,050 |
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.
