The Malta Digital Nomad Visa is designed to offer a unique opportunity for remote workers to reside in Malta while working for clients or companies outside of Malta. Here are the key details:

1. Eligibility Criteria:

• Minimum Monthly Income: Applicants must demonstrate a minimum monthly income of €2,700.
• Proof of Remote Work: You need to provide evidence that you work remotely.
• Health Insurance: Valid health insurance coverage is required.
• Travel Documents: Ensure your travel documents are up-to-date.
• Background Checks: Applicants undergo background checks.

2. Permit Duration:

• The permit is issued for one year initially.
• It can be renewed upon application, provided you still meet the eligibility criteria.

3. Benefits:

• Retain Current Employment: Holders can continue their existing employment based in another country while legally residing in Malta.
• Island Vibes: Enjoy Malta’s island lifestyle, business networking opportunities, and cultural experiences.
• Open to Third Countries: The permit is open to individuals from third countries who would normally (but not necessarily) require a visa to travel to Malta.

4. Digital Nomad Community:

• Malta already hosts and welcomes digital nomads from the EU.
• Join a community of entrepreneurial expats who embrace the nomadic lifestyle.

Requirements

• Non-EU Citizen: Applicants must be non-European Union (EU) citizens.
• Minimum Monthly Income: You need to demonstrate a minimum monthly income of €2,700.
• Remote Work: You must work for an employer registered outside Malta or be a partner/shareholder in a company registered in a foreign country.
• Health Insurance: Valid health insurance coverage is required.
• Travel Documents: Ensure your passport is valid with at least two blank pages.
• Background Checks: Applicants undergo background checks.

Eligibility

Applicants must be non-European Union (EU) citizens.

Required documents

• Valid passport with at least two blank pages.
• Copies of all passport pages, including blank pages.
• Completed Application Form N1.

Taxes

As a digital nomad in Malta, the tax implications are as follows:

1. Income Tax Rate:

• If you hold a valid Nomad Residence Permit issued by the Residency Malta Agency, you will be subject to income tax at a flat rate of 10% on income derived from “authorized work.”
• This is a substantial reduction from the progressive tax rates that can go up to 35%.
• “Authorized work” includes services provided remotely by means of telecommunications technology for clients who do not reside in Malta and do not have a fixed place of business in Malta.

2. Exemption Period:

• For the first 12 months after receiving the nomad residence permit, you are not obligated to pay income tax on income derived from authorized work.
• This exemption also applies to those who have already held a residence permit for more than a year; they will not be taxed on income received before January 1, 2024.
• To benefit from this exemption, you must file a written declaration with the Residency Malta Agency stating that your residence in Malta during this period is not merely casual.

3. Double Taxation Relief:

• You can benefit from double taxation relief as per Malta’s tax treaties, provided you are eligible to benefit from such treaties by being tax resident in one of the contracting states of the tax treaty.

4. Home Country Taxes:

• As a digital nomad, you do not need to pay taxes in Malta if you don’t have any income obtained from Malta.
• If you have tax residency in your home country, you do not need to pay tax in Malta even if you live there for longer than 183 days per year.