Short answer: non-residents are taxed on income arising in Malta under a separate schedule. It is not the resident single rate.
MTCA non-resident schedule
| Chargeable income | Rate | Subtract |
|---|---|---|
| €0 to €700 | 0% | €0 |
| Over €700 to €3,100 | 20% | €140 |
| Over €3,100 to €7,800 | 30% | €450 |
| Over €7,800 | 35% | €840 |
We do not calculate this yet: which income it applies to, and whether EU/EEA rules let you use resident rates, must be checked for your situation.
Tax residence is not immigration status
Holding a residence permit does not by itself make you tax resident, and being a non-EU national does not make you non-resident. Tax residence depends on where you live and your intention to stay.
Sources
- MTCA: Tax rates for non-residents · checked 2026-10-26
Related: Malta income tax and social security hub · 2026 tax rates · Class 1 NI · Class 2 NI
Independent guide, not advice. Disclaimer.