Tax Incentives for Individuals
Double Taxation Relief
Individuals can benefit from three types of relief from double taxation, being treaty relief, unilateral relief and commonwealth relief as described above.
Expatriates are taxed on income arising in Malta, including remuneration for services performed in Malta, and on income arising abroad which is received or remitted to Malta.
When a tax treaty is in force, the provisions of the treaty will apply. Employees who are resident in a country with which Malta doesn’t have a tax treaty, are liable to tax in Malta on income received on work done in Malta.