Malta Has Just Recorded One of the Biggest Rises in the Global Expat Rankings - Here's Why
Key Takeaways
- Malta climbed 20 places in the latest InterNations global expat rankings and 18 places in its Working Abroad Index¹.
- Malta's distinction between residence and domicile can create significant planning opportunities for internationally mobile individuals with overseas income, investments and assets.
- Malta offers a range of different residence and tax frameworks for senior professionals, international families, remote workers and retirees.
- The potential benefits of relocating cannot be considered in isolation: tax residence, investments, pensions, property and internationally held assets all need to be considered together as part of a joined-up cross-border tax and financial plan - ideally before relocation.
Malta has recorded one of the most significant rises in the latest expat destination rankings, climbing 20 places in the annual InterNations global study and 18 places in its Working Abroad Index¹. And the attraction is not confined to those relocating internationally for work, with Malta also moving into the top 20 of the Natixis Global Retirement Index².
These figures are striking but perhaps not surprising. Positioned strategically in the centre of the Mediterranean between Europe, the Middle East and North Africa, the island nation combines the lifestyle benefits of Mediterranean living with the stability, infrastructure, and connectivity of a modern European financial centre. And importantly, for internationally mobile professionals, entrepreneurs and retirees, Malta’s attractive tax and residency framework presents significant opportunities.
At Forth Capital, we help clients make the most of these opportunities – providing expert cross-border tax advice and joined-up financial planning - making the complex simple.
Malta's attractive tax framework
One of the principal reasons Malta has become increasingly attractive to internationally mobile individuals is the distinction the country makes between residence and domicile. Malta’s system allows expats to become resident in Malta whilst remaining non-domiciled.
This important distinction sits at the centre of Malta’s international tax framework.
Typically, expatriates spending 183 days or more in Malta, become Malta tax resident, without automatically acquiring Maltese domicile status. Individuals who are resident but non-domiciled are generally taxed on a remittance basis.
How the Remittance Basis Works
In practical terms, this means that Maltese-source income is taxable in Malta, whilst foreign income only becomes taxable if it is remitted into the country.
Crucially, foreign capital gains are typically not taxable in Malta, even if remitted.
For expatriates with overseas assets and international business interests and investments, this important difference between the tax treatment of income and capital presents significant planning opportunities.
“I work closely with clients and Forth Capital’s international financial planners
to provide tax advice that complements their financial planning,
taking account of client’s cross-border tax position
and wider wealth structuring needs.”
Preferential tax regimes offering a 15% rate
Malta has also developed a number of different residence and tax programmes designed for professionals, entrepreneurs, internationally mobile families and retirees.
Malta’s Tax Treatment of Highly Skilled Individuals Rules (HSI Rules) are particularly attractive for senior professionals working in sectors including financial services, insurance, aviation, gaming, fintech and technology, allowing qualifying employment income to be taxed at a flat rate of 15%, subject to the applicable role, eligibility and remuneration requirements³.
The Global Residence Programme (GRP) for non-EU, non-EEA and non-Swiss nationals and
The Residence Programme (TRP) for EU, EEA and Swiss nationals also offer a tax-efficient residence routes. Qualifying foreign-source income remitted to Malta can be taxed at a preferential rate of 15%, subject to the programme's eligibility requirements and a minimum annual Malta tax liability of €15,000. Property, health-insurance and financial self-sufficiency requirements also apply³.
The Malta Retirement Programme (MRP) has been designed specifically for individuals looking to retire to Malta whose pension represents their principal source of income. Subject to qualifying health-insurance and property requirements³, foreign-source income remitted to Malta, including qualifying foreign pension income, can be taxed at a preferential rate of 15%. The programme is subject to a minimum annual tax liability of €7,500, together with an additional €500 for each dependant, but for retirees with UK private pensions, the UK-Malta Double Taxation Agreement means that under the MRP their private pension income is taxable in Malta on these preferential terms, rather than in the UK.
“Each of Malta’s residency programmes offers distinct tax advantages which we can
help you evaluate within the context of your broader financial circumstances, ensuring
that residency decisions support your wider wealth-planning objectives both now
and in the future.”
The importance of cross-border tax and financial planning advice
If you’re considering a move to Malta, the most valuable planning will often take place before your residence changes. The timing and sequence of decisions made before departure can materially affect the opportunities and flexibility available after you arrive, while arrangements that were efficient in your current country of residence may not retain the same advantages once you become resident in Malta.
For example, someone moving to Malta may already hold an investment account containing original capital, accumulated income and realised gains. Reviewing the account before Maltese residence begins - and, where appropriate, separating those elements - can make it easier to establish what is being remitted later and reduce the risk of unnecessary tax or reporting complexity.
At Forth Capital, I work alongside our international financial planners and Malta-based team so that tax advice is not considered in isolation but translated into a joined-up strategy that reflects the interaction between Maltese rules, the jurisdiction you are leaving, and your longer-term plans.
Our international regulatory footprint, multi-jurisdictional expertise and experience advising globally mobile clients mean that this strategy can evolve as your circumstances change - helping you take advantage of prevailing planning opportunities, avoid unintended tax and reporting consequences, and retain flexibility for wherever life takes you next.
Book your complimentary consultation
We will review your current circumstances, residence position, investments, pensions, property and longer-term objectives - and identify the cross-border planning issues that need to be addressed.
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Important Information
This article is provided for general information purposes only and does not constitute financial, tax or legal advice. The information reflects our understanding of current UK legislation and HMRC practice at the time of writing, which may change in the future. Tax treatment depends on individual circumstances, including residence and domicile. Individuals should not take action based on this article without seeking personalised professional advice. This article has been produced and published on behalf of Forth Capital Advisers Limited, Forth Capital (Genève) Sàrl, Forth Capital (Hong Kong) Limited, Forth Capital (USA) LLC, Forth Capital (Australia) Pty Ltd and Forth Capital (Europe) Limited. Eligibility, programme rules and tax are dependent on personal circumstances, and advice should be sought before applying. Rates, financial thresholds and eligibility requirements are based on official published guidance [below] as at October 2026.
Sources
1. InterNations, Expat Insider 2025: Malta climbed 20 places - from #46 to #26 - the second highest increase in the survey.
2. Natixis, Global Retirement Index 2026: Malta ranked 11th overall.
3. Malta Tax & Customs Agency: HSI Rules; TRP; GRP; MRP
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