PERSONAL TAX MALTA

The Residence Programme was introduced by virtue of Legal Notice 270 of 2014 and Articles 56(23) and 96 of the (Malta) Income Tax Act, Chapter 123 of the Laws of Malta . It shall be deemed to have come into force with effect from 1st July 2013 and is applicable for individuals who are nationals of the EU, EEA or Switzerland (but not Maltese nationals) to confer a special tax status... A non-refundable administrative fee of 6,000 is payable to the Commissioner on application. In the event that the qualifying owned property is situated in the South of Malta, the administrative fee is reduced to 5,500. A list of localities1 has been published for the purpose of identifying towns and villages defined in the rules as the South of Malta... The applicant must hold a ‘Qualifying Owned Property' situated in Malta of not less than 275,000 or if in Gozo or in the south of Malta, of not less than 220,000;

Primary location: Msida Malta