Rating
The overall rating is based on review by third parties and our experts
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Global Tax Friendly
7 / 10
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Inheritance Tax Friendly
10 / 10
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Easy to Citizenship
5 / 10
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Financial Secret Score
6 / 10
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R. Estate Tax Friendly
9 / 10
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Gift Tax Friendly
10 / 10
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Anti-Aml Index
4 / 10
In general, individuals who spend more than six months in Malta in a calendar year are likely to be Maltese tax residents [reference is made to Article 13 of the Income Tax Act]. Tax residency in Malta is a facts-based test and the following factors are usually taken into account to determine residency of individuals:
- Place of abode
- Physical presence, i.e. > 183 days
- Regularity and Frequency of visits
- Intention to reside in Malta
- Ties of birth
- Ties of family
- Business ties