MT
Malta tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Malta uses 183 days as the residency baseline plus various special schemes (Global Residence Programme, Residence Programme, Highly Qualified Persons rules). The remittance basis is available to non-domiciled residents — foreign income only taxed when remitted.
- 183 days in calendar year = resident.
- Non-dom remittance basis: foreign-source income taxed only when remitted.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
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