Introduction - Domicile vs Residence
What does Domicile mean?
Why is your domicile important?
- Your Income Tax (from investment or employment);
- Capital Gains Tax; and
- Inheritance Tax.
Changing your domicile
- Leaving the country in which you are domiciled and settle in another country.
- Provide strong evidence that you intend to live in your new location permanently or indefinitely.
Malta Citizenship does not grant you domicile.
What is Non-domiciled (non-dom) status?
What does Residency mean?
If you are a resident in Malta, it doesn't mean you are a tax resident as well.
Tax Residency It is a common misconception that Malta residency and Malta tax residency are the same. In general, individuals who spend more than six months in Malta in a calendar year are likely to be Maltese tax residents [the 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 the 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 the family; and
- Business Ties.
Tax Residency Certificate
- Proof of Utility Bills (water and electricity);
- Bank Transactions (money spent in Malta);
- Rental/Purchase agreements.
Malta Tax Status
What is Ordinary Residency?
Taxes for Expats in Malta