Malta Visas, Taxes and Money for Digital Nomads

The Nomad Residence Permit (NRP) is run by Residency Malta Agency. It lets non-EU remote workers live in Malta while keeping a job or business based outside the country.

You must be 18 or over, a non-EU, non-EEA and non-Swiss citizen, and able to work remotely using technology. You need to fit one of three categories:

• Employed by a company registered outside Malta, with an employment contract.
• Self-employed, as a partner or shareholder in a company registered outside Malta.
• Freelance, with contracts for clients whose businesses are based outside Malta.

You can’t provide services to Maltese companies or individuals, or to a foreign company’s Maltese subsidiary. Citizens of a short list of countries, including Russia, Belarus, Iran and Afghanistan, are currently not eligible.

You need a gross income of at least €42,000 (about $49,000) a year, and must show a guaranteed income for at least five months from the date you apply. People who applied before 1 April 2024 keep the old threshold of €32,400.

• Application form and a signed letter of intent explaining why you want to move to Malta.
• A copy of every page of your passport, including blank pages.
• A CV and your last three months’ bank statements.
• An original police conduct certificate less than six months old, translated into English if needed.
• Your employment contract, company documents or freelance contracts.
• Marriage or partnership and birth certificates for any family members.

After approval in principle you also need a 12-month lease (or a purchase) on a residential property registered with the Housing Authority, and health insurance prepaid for a full year, covering the EU (including Malta) and the UK with at least €100,000 of cover. Travel insurance and monthly-pay policies aren’t accepted. Hostels, boats and caravans don’t count as accommodation.

The permit is valid for one year from the issue of the residence card and can be renewed three times, for up to four years in total. To renew, you must still meet the criteria and show bank transactions proving you spent at least five months of the previous 12 in Malta. Apply for renewal two to three months before your permit expires. The NRP doesn’t lead to long-term residency or citizenship. If you leave the programme or are refused, you can reapply only after 12 months.

• €300 non-refundable application fee per person, paid by bank transfer from the main applicant’s account, at application and at each renewal.
• €100 per person for the residence card, paid by card at Residency Malta’s office.
• Any entry visa fees, and €50 for a change of address or replacement card.

1. Apply through Residency Malta’s online portal and upload your documents.
2. Pay the €300 fee per person when you receive the receipt. Processing takes about 30 working days from payment, including background checks.
3. If approved, you get a Letter of Approval in Principle. Within 30 working days, submit your health insurance and either a 12-month lease or a prepaid temporary booking of 15 days to a month.
4. Once these are accepted you get a Letter of Final Approval. If you need an entry visa, Malta’s Central Visa Unit at Identità contacts you.
5. Travel to Malta, email Residency Malta to book a biometrics appointment, and collect your residence card three to four weeks later.

You can apply from inside Malta, but the application doesn’t extend your current permission to stay, so leave enough time before your 90 days run out.

You can include your spouse or long-term partner, minor children, and dependent adult children in the same application, at €300 plus €100 each. Dependants can’t be added after payment, except newborns, but can be added at renewal. Your health insurance must cover every family member on the permit.

Under the Nomad Residence Permits (Income Tax) Rules, income from your authorised remote work is exempt from Maltese tax for the first 12 months of the permit, provided your presence in Malta in that period is casual rather than settled. After that, it’s taxed at a flat 10%, with credit for foreign tax paid. Malta Tax and Customs Administration (MTCA) has published guidance on how the rules apply. From the second renewal you must also declare that you have met your tax obligations.

An NRP holder can travel elsewhere in the Schengen Area for up to 90 days in any 180.

Malta is in the Schengen Area. Citizens of the US, UK, Canada, Australia, New Zealand and many other countries can visit without a visa for up to 90 days in any 180-day period, counted across all Schengen countries together. Time in Italy, France or Greece uses up the same allowance. Visitors can’t work for Maltese clients, and a tourist stay can’t usually be extended.

• EES: the EU’s Entry/Exit System has been fully running since April 2026. Non-EU visitors register fingerprints and a photo at their first Schengen border crossing, and entries and exits are recorded digitally, so the 90/180 count is tracked automatically.
• ETIAS: a pre-travel authorisation for visa-free visitors, with no confirmed start date yet.
• Visa nationals: citizens of countries such as India, China, the Philippines and South Africa need a Schengen visa to visit.

EU, EEA and Swiss citizens don’t need a visa and can live and work in Malta freely. If you stay longer than three months, apply to Identità for a residence document, with proof of address and of work, income or health cover.

Overstaying your Schengen allowance can lead to fines, removal and an entry ban for the whole Schengen Area, and the EES now flags overstays automatically. Residency Malta refuses NRP applications from people who have overstayed, so keep your status regular while you apply.

This is a general guide, not tax advice. Malta taxes individuals on residence and domicile.

• Tax residents, generally people who live in Malta with the intention of staying or spend more than 183 days a year there, are taxed at progressive rates from 0% to 35%.
• Residents who aren’t domiciled in Malta, which covers most foreigners, are taxed on Maltese income and on foreign income only when it’s brought into Malta. Foreign capital gains aren’t taxed.
• NRP holders use the special regime above for their remote income: 0% for the first 12 months, then 10%.

Your home country may still tax you, especially if you are a US citizen. If you stay beyond the first year or have income from several sources, get advice from a Maltese accountant. Our taxes for digital nomads guide explains the general principles.

Malta uses the euro. Cards and contactless payment are accepted almost everywhere, including on buses and in most cafes, but carry some cash for kiosks, village bars and markets. ATMs are widespread; foreign cards may pay a fee to their own bank, and you should always decline the machine’s currency conversion and pay in euros.

Bank of Valletta, the largest bank, and APS Bank open accounts for residents, but checks are strict and the process can take weeks, so start early. You usually need your passport, residence card, proof of address and proof of income. Many nomads use Wise or Revolut for daily spending and keep a home account, but a Maltese account helps with rent, utilities and the NRP renewal, which asks for evidence of spending in Malta.