Malta Nomad Residence Permit: Tax Implications

Genuinely more favorable than a simple "not double-taxed" framing: under Malta's Nomad Residence Permits (Income Tax) Rules, 2023 (Legal Notice 277 of 2023), qualifying "authorised work" income is fully exempt from Maltese tax for the first 12 months, then taxed at a flat 10% from year two onward — well below Malta's standard progressive rates of up to 35%. One real, important nuance: holding the permit does not automatically make you a Maltese tax resident — that's assessed separately based on your actual personal and economic ties, which matters for how your worldwide income and treaty access are treated. Malta has double taxation treaties with 70+ countries to help prevent being taxed twice on the same income.