Malta has over the past year attracted a number of expatriates to work in Malta, both nationals of one of the EU member states as well as third-country nationals. Some of the expatriates are digital nomads who have been attracted by Malta’s lifestyle and climate as well as due to the fact that English is an official language which makes it easier for them to communicate.
The aim of the Nomad Residence Permit (NRP) is to grant non-EU nationals the right to live and work in Malta remotely using the sound telecommunication infrastructure which Malta has managed to build over the years. The right to stay in Malta is granted either in the form of a residence permit or in the form of a national visa depending on the duration of the stay. The Malta Nomad Residence Permit is an attractive residence scheme available to non-EU nationals, seeking the opportunity to relocate to Malta to work remotely, whilst retaining the current employment abroad. The permit will be issued for up to one year and can be renewed upon application at the discretion of the government agency.
As per Maltese income tax legislation, individuals who are considered for Maltese income tax purposes to be residents but not domiciled in Malta are subject to taxation in Malta on the following sources of income:
- Income and capital gains arising in Malta
- Income arising outside Malta which is received in Malta
Notwithstanding this, as per Frequently Asked Questions issued by Residency Malta Agency, Nomad Residence Permit holders are not subject to income tax in Malta on the income they derive while working in Malta.
How can we assist?
We can assist you in the preparation and submission to the Maltese Authorities of the application and the supporting documentation for yourself and your family members to be granted the status of a Nomad Resident. ACT Advisory Services Limited (‘ACT’) is a company registered in Malta with registration number C65093. ACT is duly authorised to act as a licensed Malta immigration agent in terms of the Agents (Licences) Regulations, 2020 (L.N. 435 of 2020) and bound by the “Licence Agreement and Code of Conduct and Ethics for Agents” entered into with Community Malta Agency.