The Malta Nomad Residence Permit: conditions, tax and renewal
Malta's permit for remote workers from outside the EU: what you need to show, how long it lasts, and how the income is taxed.
The Nomad Residence Permit lets a citizen of a country outside the EU and EEA live in Malta while working remotely for an employer, or for clients, who are themselves outside Malta. It is issued by the Residency Malta Agency for one year and can be renewed. It is the route for a developer employed by an American company, a consultant with European clients, or the owner of an online business registered elsewhere.
Who qualifies
The applicant must be a third-country national and must show one of three things: an employment contract with an employer registered outside Malta; a shareholding in a company registered outside Malta for which they work; or freelance or consulting contracts with clients outside Malta. Work for Maltese clients is not covered.
There is a minimum gross annual income. The agency sets it and has raised it since the permit was introduced; at the time of writing it stood at €42,000 a year. The applicant also needs health insurance covering Malta, a Maltese address (a lease or a purchase), and a clean police conduct certificate.
How the income is taxed
From 2024 the tax treatment is set out in its own rules. Income from the authorised remote work is taxed in Malta at a flat 10%, and the first twelve months of the permit are exempt. Income from any other source follows the ordinary rules. The permit holder must register with the Malta Tax and Customs Administration and file a return. Whether the home country continues to tax the same income depends on its own rules and on any treaty with Malta, and that is a question to settle before applying, not after.
The application
Applications are made online to the Residency Malta Agency with the supporting documents: passport, proof of the remote-work arrangement, bank statements showing the income, the insurance policy, the lease or deed, and the police certificate. The agency runs its own due diligence. Family members may be included as dependants.
Renewal and what comes after
The permit is renewed annually, on the same conditions, for as long as the remote work continues. It does not count towards permanent residence or citizenship, and it is not a work permit for Maltese employment: a holder who takes a job with a Maltese employer moves to a Single Permit instead.
Frequently asked questions
- Can EU citizens apply for the Malta Nomad Residence Permit?
- No. EU, EEA and Swiss citizens already have the right to live and work in Malta under free movement and register as ordinary residents instead.
- How is remote-work income taxed under the nomad permit?
- At a flat 10% on income from the authorised remote work, with the first twelve months exempt, under rules in force from 2024. Other income is taxed normally. The home country's rules and any treaty also apply.
- Can I work for a Maltese company on the nomad permit?
- No. The permit covers work for employers and clients outside Malta. Employment in Malta requires a Single Permit.