Short answer: the 15% rate applies only to people holding permits under specific older schemes. Having permanent residence today does not mean you pay 15%.
What MTCA describes
- Particular historical permit cohorts with a 15% rate on income remitted to Malta.
- A minimum annual tax for those schemes.
- Malta-source income can still be taxed at standard rates, with ordering rules.
No calculator is offered: the permit cohort, minimum tax and treatment of Malta-source income must be confirmed with MTCA or an adviser.
Sources
- MTCA: Permanent 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.