NON-RESIDENTS (tourists)
Persons who visit Malta as tourists whose stays do not usually exceed 3 months. These are not subject to local tax conditions.

TEMPORARY RESIDENTS
A large number of residents live in Malta on the strength of a renewable visa. Renewal is normally a formality and the stay may be virtually indefinite. Such residents are subject to local tax conditions on income brought into the country only, if their stay exceeds six months in a calendar year.

PERMANENT RESIDENT PERMIT HOLDERS
Primarily of interest to the high income group due to the unusually low tax rate of 15%. To qualify for a permit one must have a capital of Lm150,000 (held anywhe re in the world) OR an annual income of more than Lm10,000 of which Lm6,000 (plus Lm1,000 per dependant) must be remitted to Malta. In the case of a married couple, the requirement would be Lm7,000. Tax payable is at 15% with a minimum of Lm1,000. Accumulated unspent income and capital may be repatriated.

In most cases Double Taxation Agreements ensure that no income is chargeable twice and a move to Malta should result in appreciable Tax savings.
Companies can also benefit from attractive tax incentives.

Pensions are freely transferable to Malta from abroad.