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Registration

‚ÄčAny individual who is resident and domiciled in Malta is taxable in Malta on any income and capital gains arising in Malta, and on any income and capital gains arising abroad, even if such income or capital gains are not remitted to 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. Funds brought over to Malta by an emigrated person returning to Malta, or an expatriate on taking up residence in Malta are considered to be of a capital nature since these represent income earned and taxed abroad, and are therefore not taxable in Malta.

Tax Registration Numbers for Individuals are as follows:

  • The tax registration number for Maltese citizens and residents is normally their ID Number
  • In the case of foreigners, these are issued with a nine  (9) digit number.

Foreigners residing in Malta have to register as taxpayers, whether they are in employment or not.