Individuals who are resident though not domiciled in Malta are required to register for tax purposes in Malta, irrespective of whether they are in employment or not. Malta tax registration is required for persons who despite not being tax resident in Malta, are involved in an income-generating activity in Malta. This requires Malta tax registration.
Whether resident in Malta for tax purposes or not, Malta tax registration, resulting in a Malta Tax Number, or TIN, may be a requirement for you in a number of circumstances.
Tax Registration of Persons resident and domiciled in Malta
Individuals who are resident and domiciled in Malta are taxable in Malta on any income and capital gains arising in Malta, and on any income and capital gains arising abroad, whether such income or capital gains are remitted to Malta or not.
Tax Registration of Persons resident but not domiciled in Malta
An individual who is resident but not domiciled in Malta is taxable in Malta on any income and capital gains arising in Malta, and on any income arising abroad that is remitted to Malta. More on Malta’s res non dom taxation here.
Malta-resident individuals whether domiciled or not in Malta are required to register for tax purposes
Individuals who are residents, not domiciled in Malta are required to register for tax purposes in Malta, irrespective of whether they are in employment or not.
Tax Registration of Persons not Resident in Malta
Persons who are not residents of Malta, but who shall be involved in income-generating activity in Malta are also required to be registered for tax in Malta.
Steps for Malta Tax Registration
Step 1: Discuss your short- and medium-term Malta tax objectives with your Malta tax advisor and ensure a solid understanding of the implications and obligations of tax registration.
Step 2: Determine your tax status and whether you should proceed with Malta tax registration or not.
Step 3: The personal tax registration procedure may commence upon the first visit to Malta and upon securing residential property.
The tax registration process can be completed within two days. The date of arrival to Malta plays an important role in the tax residence day count. Read more on Malta tax residence here.
Usually, Maltese citizens and Maltese residents, who are not domiciled in Malta bear the same tax number as their ID/residence card number. Taxpayers who are registered for tax but are not residence card holders, are issued with a nine (9) digit number.
Tax return filing obligation for Malta tax registered persons
Individuals who are registered for tax purposes in Malta are required to file their personal tax return for the current year, to the Office of the Commissioner for Revenue, by end of June of the following year. The personal tax due is to be settled within the same deadline.
Persons who have registered in the middle of the year, are due to submit tax return covering the period from the date of tax registration until the end of the tax year.
Our Malta tax services
Our Maltese tax lawyers and tax advisors advise routinely on expatriate tax matters, including the tax implications of Malta tax registration, taking up tax residence in Malta, special tax status programmes for highly skilled executives and res non dom taxation.
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