Moving to Malta in 2026: remittance basis, English-speaking and an EU member

Maltese taxation rests on a combination rarely found in the European Union: residence and domicile. A person who is resident in Malta but not domiciled there is taxed only on income of Maltese source and on foreign income remitted to Malta.

This mechanism, inherited from British law and known as the remittance basis, is the real subject of any Maltese project. It is neither an exemption nor a reduced rate, but a rule on the tax base: what stays outside Malta stays outside Maltese tax.

The notion of domicile, distinct from residence, is a civil-law concept that is difficult to change: a French national in principle keeps their domicile of origin unless they show a lasting intention to the contrary. This is what makes the status accessible — and also what makes it fragile if the situation is poorly documented.

We do not publish the Maltese income tax scale, the rate applicable to remitted foreign income, the annual minimum tax required of certain non-domiciled residents, or the corporate income tax rate and its refund mechanism for shareholders: these figures do not appear in the official sources we were able to consult and verify. This is a significant gap, and it must be filled with the Commissioner for Tax and Customs before any decision is made.

The system of partial refund of corporate income tax to shareholders, often presented as Malta's main attraction, deserves to be understood for what it is: a technical mechanism whose yield depends on the nature of the company's income and which requires a structure overseen by a local professional. There is nothing automatic about it.

A reform adopted in 2026 also changes the picture for the special tax statuses. The Individual Tax Programme Rules 2026 (Legal Notice 195 of 2026), in force on 1 January 2027, replace, for applications filed after 31 December 2026, the Global Residence Programme, the Residence Programme open to nationals of the Union, the EEA and Switzerland, the Malta Retirement Programme and the United Nations pensioners programme. These statuses tax remitted foreign income at a flat rate, subject to an annual minimum tax that the reform raises significantly; current beneficiaries keep their rules until 31 December 2031. We do not give figures for these amounts: to date they come only from private professional sources, not from the official text.

For a French national, the rule remains: the remittance basis only takes effect after an actual transfer of tax residence, assessed under Article 4 B of the French General Tax Code and the France–Malta tax treaty. A formal Maltese residence not accompanied by a real presence carries no weight against the French tax authorities.

Malta is a member of the European Union and the Schengen area. A French national can settle there freely, without a visa or authorisation, by registering their residence after three months.

The much-discussed Maltese residence-by-investment programmes are therefore not aimed at them: they are designed for third-country nationals. They are described here because they shape the local property market and serve as a reference in European comparisons.

The permanent residence programme

The Residency Malta agency administers a permanent residence programme whose financial conditions are published. The applicant pays non-refundable administrative fees of €60,000² and a government contribution of €37,000³.

In addition, there is a fee of €7,500⁴ per adult dependant, other than the spouse, and a compulsory donation of €2,000⁵ to a local non-governmental organisation.

The property requirement can be met in two ways: by renting an eligible property for an annual rent of at least from €14,000⁶, or by purchasing one with a minimum value of €375,000⁷.

Finally, the applicant must demonstrate capital assets of at least from €500,000⁸, a portion of which must consist of financial assets, with a second tier of higher assets allowing that financial portion to be reduced.

These amounts call for an overall reading. The fees and contributions, which are non-refundable and bring no asset in return, add up on their own to a considerable sum, independent of the property investment. Comparing Malta with another scheme on the property threshold alone therefore leads to a clear underestimate of its real cost.

The Maltese passport also gives visa-free access to about 189⁹. For a French national, this figure brings no gain in mobility, since the two passports are of comparable standing.

A national of the European Union can freely buy their main residence in Malta. The purchase of a second property by a non-resident, however, requires authorisation, except in the so-called special development zones, where foreign ownership is free and not subject to quotas.

This distinction shapes the whole market. The special development zones concentrate the supply aimed at an international clientele and the projects eligible for residence schemes; their prices follow a logic of their own, largely disconnected from the local market.

Two technical features should be understood. First, the distinction between freehold and emphyteusis, a form of very long-term lease common in Malta, whose remaining term determines the value of the property. Second, the scarcity of land on a tiny archipelago, which supports prices but also limits the quality of some recent construction.

Finally, buying at the threshold of a residence scheme calls for the same caution as elsewhere: part of the supply is priced just above the required amount, and the market value does not necessarily match the asking price.

We do not publish Maltese transfer duties, the tax applicable on resale, or the tax treatment of rental income: they do not appear in our extracts.

Malta is not a cheap destination. Housing costs have risen sharply under the combined effect of population growth, tourism and residence programmes, and are approaching Western European levels.

We do not publish a typical monthly budget: we have not found an official Maltese series measuring a basket of expenses comparable to that of an expatriate.

The currency is the euro, which removes any exchange-rate risk. With English an official language alongside Maltese, the language barrier is also the lowest of any Mediterranean destination — a concrete advantage for administrative procedures as well as for schooling.

Three items shape a budget. Housing, the largest item and the most strained. Electricity and air conditioning, as the Maltese summer is long and hot. And imported goods, which bear the cost of supply that depends entirely on an island.

Two quality-of-life constraints are specific to the archipelago and are hard to gauge from France: one of the highest population densities in the world, and an almost total dependence on imports, including for water, which is produced by desalination. They weigh on daily life more than on the budget.

1. Settle without a visa, as free movement applies as of right, then register your residence after three months;
2. have a Maltese adviser establish the exact scope of the remittance basis in your situation, before any reorganisation of your assets;
3. for a purchase, check whether the property is in a special development zone and whether it is freehold or held under emphyteusis;
4. document the reality of your presence in Malta — housing, stays, personal ties — because this is where enforceability against France is decided;
5. handle your departure from France according to its own criteria and the France–Malta tax treaty.

The second point is the one that sets Malta apart from other destinations. The benefit of the regime does not stem from an application to be filed but from a factual situation — resident, non-domiciled, income not remitted — which the taxpayer must prove. Local advice is not a luxury: it is a condition of the arrangement.

We do not publish processing times: we have no official Maltese source with figures and dates.

• The remittance basis is a rule on the tax base, not an exemption: income remitted to Malta is taxable there.
• Domicile, distinct from residence, is a civil-law concept that does not change through mere relocation.
• The fees and contributions of the residence programme — €60,000² and €37,000³ — are non-refundable and bring no asset in return.
• Emphyteusis is not freehold: the remaining term determines the value.
• The partial refund of corporate income tax to shareholders is not automatic and requires a structure that is actively overseen.

Finally, Malta has seen several of its schemes challenged at European level, and its citizenship-by-investment programme has been the subject of proceedings before the Court of Justice of the European Union. This institutional scrutiny is lasting: it does not call into question the ordinary tax regime, but it makes the attractiveness schemes less stable than elsewhere. A Maltese project should therefore be built on the former, not on the latter.