Personal Taxation

EMD also represents individuals in matters having tax implications in line with the Maltese income tax regime while also continuously taking into consideration any amendments to the law which may take effect from time to time.

Taxation of Resident Individuals

The tax liability of individuals is dependent on a number of factors which mainly relate to their residence, ordinary residence and domicile.

Individuals who are domiciled and ordinarily resident in Malta are subject to income tax on their world-wide income and capital gains. If a person is either ordinarily resident or domiciled in Malta, but not both, he is subject to tax on income arising in Malta, on income arising abroad but received in Malta and on capital gains arising in Malta. Personal income tax is charged at progressive rates up to a maximum of 35% as illustrated by the following tables:

Single Rates
Taxable Income € Rate % Deduct €
0 – 8,500 0 0
8,501 – 14,500 15 1,275
14,501 – 19,500 25 2,725
19,501 & over 35 4,675


Married Rates
Taxable Income € Rate % Deduct €
0 – 11,900 0 0
11,901 – 21,200 15 1,785
21,201 – 28,700 25 3,905
28,701 & over 35 6,775


Taxation of Non-Resident Individuals

Persons who are neither ordinarily resident nor domiciled in Malta are subject to tax in Malta on income and capital gains arising in Malta only, as well as on income arising outside Malta which is remitted to Malta. Local interest and royalty income are exempt from tax, as are capital gains on holdings in collective investment schemes or on securities as long as the underlying asset is not Maltese immovable property.

Rates for 2008 – 2010
Taxable Income € Rate % Deduct €
0 – 700 0 0
701 – 3,100 20 140
3,101-7,800 30 450
7,801 & over 35 840

Furthermore, EMD also provides clients with advice relating to tax opportunities established by the Permanent Residence Scheme.


Further information may be obtained from one of our leading experts by contacting us below:

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